Case Law Details
Case Name : S.H. Medical Centre Hospital Vs State of Kerala & Ors. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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S.H. Medical Centre Hospital vs State of Kerala & ors (2014) 11 SCC 381
The Supreme Court was considering an issue as to whether income derived from a building can be said to be used for charitable purpose by running of a free medical aid to the needy and poor in the context of tax exemption under Municipal laws. It was held that income derived from the building was being applied for charitable purpose was to be clearly proved and that the fact that the institution is set up for charitable purpose as stated in the Memorandum of Association cannot...
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Speaking Order. We have to solute the Judiciary for the dispassionate assessment of the facts and figures and clarity in the final Order.