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2018 (3) TMI 588 - HC - Income TaxClaim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - Held that:- CIT (Appeals) has independently come to the satisfaction that in the subject Assessment Year, the Assessee has kept necessary percentage of bed reserved for needy and poor people and necessary percentage of the gross revenue was transferred to Indigent Patients Fund. It is only after having reached an independent conclusion for the subject Assessment Year that the Respondent is entitled to Section 11 of the Act, does it further record that in the Appellant's own case for the Assessment Year 2008-09, exemption was allowed under Section 11 of the Act. As observed by the CIT (A) as well as the Tribunal in the impugned order that the requirement is to keep and which has been done in this case. The test cannot be percentage of the poor patients actually treated, in the absence of any evidence to indicate that poor patients were denied in-house treatment in the hospital. - Decided against revenue.
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