This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption u/s 10(23C)(iiiae) cannot be denied to Mobile Hospitals
Case Law Details
- Case Name
- Sushila Birla Memorial Institute Vs ITO Exemption (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Sushila Birla Memorial Institute Vs ITO (ITAT Kolkata)
There is no dispute of the fact that the assessee Trust exists solely for philanthropic purposes and not for the purpose of profit. There is also no dispute of the fact that the annual receipts of the assessee do not exceed the amount prescribed. The only issue is whether the mobile medical vans run by the assessee fall within the ken of any hospital or other institutions, for the reception and treatment of persons suffering from the illness or mental defectiveness etc. Factually there is no dispute that the assessee is running a number of...
Author Info
Kapil ji it is a very good judgment. I have a query in this regard An educational Institution running Nurshing college and schools also runs a hospital for training of nurshing staff and treatment of illness. whether it will be covered u/s10(23C)(iiiad) if aggregate receipts from education and from hospital does not exceed Rs. 5 Crore.