M/S Punjab Institute Of Medical Sciences Jalandhar v. Deputy Commissioner Of Income Tax (Exemptions) Chandigarh And Others
!
"
#$%$%&'#(
)
* +* ,
#-.&'/#'$-
0!
)1 2
0!
!
!2
!
"
# $% && $'&( ) *# +&, - $ " " $'&.+&/ #
"$0 && $'&() *#+&/, $ !
# " #1'2 '2 &00/# 3 &4(' &'
&'
&00/ 5#&$
5" !* ) 6 7, '& && $''' 8"" 5"!*) 685!7,8 !
# 1 # ###
" " 9#
5 "*#"*"
" # && !
# &$
85! $/ &'
$'&. ) *# +., !
5" !*
!# " "$0 '0 $'&% !
: " $''(+'2 " $'22&'2(%;+# *
"
5!
- $2&$2/ $'&/ 1# 8#
# &$
" "$''2+'4$'&'+&& + " 2$&0'2%(';+ !
85!)
, : "$'&.+&/ " (%&.24'0';+
- $ !
# '.
'$ $'&( #"
!
# &/ '.
$'&( # "# "$''(+'2$'&'+&&
$.
'.
$'&( ) *# +0 8 , !
"
85! )<*"
, !
" "$'&.+&/ " .'
'.
$'&(
# " !
# " # "# '/ '% $'&( ) *# +&$, !
" "$'&.+&/ 85!
5 ""
" (%&.24'0';+
" $'&.+&/ !
" "
# $% && $'&( ) *# +&,
""#"#8 !*) 68 !7, $0 '$ $'&( " 5# - &0&/ $& '.
&00( &%= "
>&$ &$ $'&( 8# .
?# "
# # "#
#
" @ # # # " " "
# 5 " "
85! # " # &$
# 5#
#"
# 1#" " @ 8#
#
8# *1# #
" @
" &%= "# # !
"# " " $'&.+&/ "
""#"$0 '$ $'&( # 8 ! "# # &%= 5 #
#" # 1#" # "8#
! "# $ % & '(
) $ *
+ ,- $ 8# ' '
..
! ./ # 0 + 122 1 2 345 @ 8# ) &' . # ))
6 **+, + ,73 /
# "
#
""#"$0 '$ $'&() *#+&(,# 8 ! 5# - &0&/ $& '.
&00( # "
"
! "
#$%$&
"
!
$'(
!
)
)
" !
* "
$'( "
"
+ , - * .
*
*
*
!
!
* "
"
$'( "
"
+ , - *
!
* / ! "
*
0
"
$'(
* ! ,
* / * "
1
" 2 "
/
) * * "
* !
/ " 2 "
3
* "!
4
!
5
3 - !
!
3
"
"
" 6
* * "
7
8
!"
*
6
* ,
! !
!
, *
2'9
:" " # " #"
# # " #
# " &%= 5 /), ## "#* &%= " # 9# " # "# &%= "# 8# # # "# * &%= " # " #
!
# #* # ( 5
)# , "
#
# # #+ 8
!
#2
*
*
-"
* !
*
5
*
,
!
228 :
) 3 ! ;) # ) !
! < '=="3 *
" *
- !"
"
" "
"
/
&
>
! "
"
7
! " "
!"
3
**
!
"
!
*
"
!
"
*
"
" "
7 ?
! *
*
-"
* !
3
!
*
"
>
"
*
"
!
* 1 3
#2
*
@ *
7
*
9 A " " ;
# #1 @ B ! 8 # # "#
5 # "
# " 1
"#
51 #
# # #
#" #" 1# 5 #
" # # 5"# # 1#
#
> # " "
# # #
" " + #
&'
5"
# # " " !
1 # " " 9#
!
" $'&&+ &$ # # % 42 :# " 5" !*
!# ) 65!
!7, $0 '0 $'&% ) *# +. 8 , ##&$
" #"
85!
5 " &2& &/ "
"# 2$ .0 ; 5 "
# " " $''(+'2 $'&'+&& "# &%= 5 #
# ##
# "#
!
" # " A
* #" # " # + #
&& !
1#" # # #
5
! "# $ % & ' (
) $ )# , ##
# # 5 " @ 8# # * #" A # * #" "
# &$ !
1#" ' ' ..
! ./ # 0)# ,# "*"
" * # 9# ## " #
5 ## " 9# 9# "*# 5 # #" 8# 1
" #
&.
5 ) &' . # ))
6 )# , " " * 1# @ 8## $$(;$$2 8# 5 # " A 1#" # "8#
! "# $ % & '(
) $ )# ,
* #" 8# "#
&/ : # "#
A
# * " !
"#
# " #
85!
&% 5 # "
# $% && $'&() *#+&, !
"#
85!
A 8 8"" 5"!* #1@ B ! 8 "
)# , ;
# "#
# +
)1 ,
+
!,
+"
, +
; C C