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Running hospital with nursing school eligible for exemption U/s. 11
Case Law Details
- Case Name
- M/s.MAJ Hospital Edappally Vs The Dy.Commissioner of Income-tax (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Cochin
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M/s. MAJ Hospital Edappally Vs DCIT (ITAT Cochin)
Assessee is entitled to the exemption u/s 11 of the income derived from an activity incidental to the achievement of the objects of the trust. For these reasons, we hold that the assessee’s activities of running the hospital and the nursing school are intricately connected and dependent on each other and it is one inseparable activity and both are entitled to exemption u/s 11(1) of the I.T.Act.
FULL TEXT OF THE ITAT JUDGMENT
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 31.07.2014. The relevant assessm...
