under:
[ Section 115BBC (inserted by Finance Act, 2002 (w.e.f. 01.04.2002, and
substituted by Finance (No. 2) Act ... notes to the amendments by Finance Act, 2006 , w.e.f. 01/4/2007,
per which section 115 BBC was inserted in the statute book
Act merely on the ground that Registrar of
companies have struck off their names and taken action
for non compliance under the Companies Act , whereas ... read with section 115BBE
and also 115 BBC of the Act.
3. That both LD. ACIT (Exemptions) while making the
impugned additions and worthy
made by the AO u/s 115 BBC of the IT Act."
5. The ld. counsel of the assessee filed a paper book
outdoor treatment
hence not covered under Section 194-J of I.T. Act Section 194-J of I.T.
applies to the provisions ... Diagnostic Centre, M/s
Modern Hospital, M/s Kidney Hopital, M/s BBC Heart Care and M/s
Anil Bhagi Hospital.
In respect of certificates
outdoor treatment
hence not covered under Section 194-J of I.T. Act Section 194-J of I.T.
applies to the provisions ... Diagnostic Centre, M/s
Modern Hospital, M/s Kidney Hopital, M/s BBC Heart Care and M/s
Anil Bhagi Hospital.
In respect of certificates
outdoor treatment
hence not covered under Section 194-J of I.T. Act Section 194-J of I.T.
applies to the provisions ... Diagnostic Centre, M/s
Modern Hospital, M/s Kidney Hopital, M/s BBC Heart Care and M/s
Anil Bhagi Hospital.
In respect of certificates
outdoor treatment
hence not covered under Section 194-J of I.T. Act Section 194-J of I.T.
applies to the provisions ... Diagnostic Centre, M/s
Modern Hospital, M/s Kidney Hopital, M/s BBC Heart Care and M/s
Anil Bhagi Hospital.
In respect of certificates