Held that every professional person will have to remain up to date with new technology where such knowledge is acquired or gained through web conferences which are being held online through webinars. The activities of the association of holding conferences amount to charitable activities. Entitle for registration. (AY. 2016-17)
Association of Physicians of India v. CIT(E) (2021) 92 ITR 642 / 207 DTR 169/(2022) 215 TTJ 8(UO) (Amritsar)(Trib.)
S. 12A : Registration-Trust or institution-Medical education and medical relief to medical students and medical doctors in Malwa Region-Entitle for registration. [S. 2(15)]