Pharmacy Store Income Incidental to dominant object of running Hospital- Not Taxable

DCIT Vs Kutchi Visa Oswal Jain Manav Seva Kendra (ITAT Mumbai)

Pharmacy Store Income Incidental to dominant object of running Hospital- Not Taxable

ITAT Mumbai held that twin conditions as set out in section 11(4A) of the Income Tax Act are satisfied and income accrued from Pharmacy store is incidental to the dominant object of running Hospital. Hence, addition towards profits earned from Pharmacy Store not taxable.

Facts- The Assessee is also running a Pharmacy sto

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