Pharmacy being integral part of dominant object of hospital is eligible for exemption u/s. 11

Bhatia General Hospital Vs DCIT (Exemption) (ITAT Mumbai) ITAT Mumbai held that income from pharmacy and chemist division cannot be treated as business income from separate and independent activity. Thus, since pharmacy is an integral part of dominant purpose of hospital benefit u/s. 11(1) duly admissible. Facts- This appeal is directed against the order dated 27/10/2023 passed by National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2014-15. Vide this order, CIT(A) has confirmed the addition made by AO in his order dated 13/12/2016 to the tune of Rs. 15,08,18,086/- of the assessee...