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

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