ITAT Upholds 100-Bed Hospital Deduction u/s 35AD After Bed Strength Evidence

DCIT Vs Kalpana (ITAT Chennai) In the case of DCIT v. Kalpana, the Income Tax Appellate Tribunal (ITAT) Chennai has affirmed a hospital’s eligibility for a tax deduction under Section 35AD of the Income-tax Act, 1961. The dispute centered on whether Guru Hospital, a proprietary concern of the assessee Kalpana, met the statutory requirement of being a 100-bed hospital to claim the deduction. The Assessing Officer (AO) initially disallowed the claim of ₹13,02,56,562, citing a physical inspection and a Tamil Nadu Pollution Control Board certificate that indicated the hospital had only 60 ...