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

9. Learned counsel also relies on the view expressed by the Bombay High Court in Sinhagad Technical Education Society vs Commissioner of Income-Tax (Central) (2012) 343 ITR 23 (Bombay) and submits that the Constitutional validity of Section 12AA (3) of the Act as it stood under the Finance Act of 2010 has been upheld. The amendment made VARINDER SINGH