Munjal Bcu Centre Of Innovation And Enterpreneurship C/O Hero Cycles Ltd v. Commissioner Of Income Tax Exemptions Chandigarh
!
"
# $%#
&
( $'
# $%#%# # %)*'+ !
*'
$*%
,* '$)
$* %'-#
)', %.
)*
"* % $ , #!
'))'
#%
& # $ / #/#$'
)+ * ', %*
%
*
0"!# %
)$'# ) ##( % 1 )* )* %
*
0"!# %)
)$'# ) ##$'
)* %
) ##( % 1 )* )* % +
23
4
! ""#
$% &'& !
% ( ") *"
"*") + ,# % -
. /
0 1 ! ! !
$% . % &2 *) "*") !
.
$ % % &* && "*"" % &"
& $ + &3#& 4 &3#&5 !
$ + 6+ % 7 % % ! 8 % &9 &"
"*"" "2 &"
"*") % %
8 :
% % , ! 8 !
!%
! /
0 % % % 1 % % % -
!
, % . % !
0 1
"2"& &3#& 0
&";& $ +
&3#" %
%,
!"#$%!& '
"
!( )* +, 7
)28 52339
!
" "
# #
$
$%
!
"
"
"
"
& '
"!
( (
$ )*+,
- )*+,!
!
( .
. #
$ /+++
/)
/+++!'
:
;9 9 <2 = 2= :>=
?28::
;9 2>3 =: ;9 < "2:
< ;<3
/!
&
0 #
#
#!
1
"
)!
"
#@?3%2
$ 3
#
#
# 43
. #
$ /+++
/) /+++!
-.
$%!& '
"
!( )* -.
/+, 6
)28 + >==+ 2A>+ 2:2 :
<2
==>
)!
2
"
)!
/,/$
#
#!
1
66!
"
"
"
/!
/!
"
)!
"
!
!
"!
"
)!
/,/
!
" "
'
!
" 3
1
!
" 3
"
'
!
"#
# "
1"
8
(
28::
"
!
!
1
1 #
3
"
# 9
28::
1 "
!
!
"
$
"
1#
9
!
" 1
"0#
"0 1
&0# #
$ )*:*
)+ )*:*!
#
"0 "0#
-)
!'
!
" 1
8 ;
<!
/ . =
$ ),*,
),*,!'
!
" 1
*!
/
.
$ )*>,
:
)*>,!'
!
2 75) ? .3
.# ( . #!
@ ? .3
.#
( . #!
"
)!
)):?'
!
2 75)
"
)!
)):4
? .3
.#
( . #!
@ ?
.3
.#
(
. #!'
!
"
; '
!
"
43 "1
/+!
)+
"!
!
" 3
"
1
!
" 3 "
'
!
"#
"
1"
8
(
!
" "
3
"
3
>!
? ; .3
!
? ; .3
!
$
#
"
" # #
# $ % ! 4 5 ! % %!
! + 8
% %8 %
< + - !
% , :
% ! % &"
& &3#& % %! %
!8%
+ 0 $ % . 33C: &# *& "*"9 + ,'- 8 %
! !%
%
!
! &# *& "*"9
+
! !% %
!
2 3 45 4)6 '+0 1
45
B
C
0#
D
C "
D