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2018 (3) TMI 1760 - ITAT AHMEDABADExemptions u/s 11 & 12 denied - as alleged the activities carried out by the appellant is not falling within S.2(15) - assessee is in the activity of promoting the study and practice of radio diagnosis, ultrasound, radio therapy, oncology, radiation medicine and interventional radiology etc. - HELD THAT:- We reverse the action of the authorities below, in treating the income from holding conferences business income. In our considered view, the income from holding the conference, on the facts of this case, which are admittedly in pari materia with the facts of Heart Care Management [2012 (6) TMI 327 - ITAT DELHI] ought to have been treated as income eligible for exemption under section 11. The Assessing Officer, accordingly, is directed to do so. -Decided in favour of assessee.
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