M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

6. The ITAT examined the order passed by the CIT dated 04.06.2013 and noticed that the Society has undertaken to construct and develop Government Hospitals, Medical Universities and Colleges as per its objects at various places in the State of Punjab. The commencement and functioning of the hospital was with effect from 04.06.2010 and RPF document was also prepared