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Sec. 11 exemption cannot be denied for high salary to Doctors
Case Law Details
- Case Name
- DCIT Vs Birla Nagar Jan Sewa Trust (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
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DCIT Vs Birla Nagar Jan Sewa Trust (ITAT Agra)
Conclusion: AO was not justified in denying the exemption under section 11 on the ground of excessive payment of salary and professional fees to Doctors as the services rendered by doctors who had passed out with the same degree in Cardiology (DM) could not be compared with experience doctor working in the field for the last ten years.
Held: Assessee-charitable trust was running medical institution (hospital) and also in the imparting of education. Assesses trust besides having registered u/s 12AA was also approved u/s 10(23C)(via). Assessee had f...
