TMI Blog2001 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the view of the Assessing Officer, section 10(22A) required the claimant to be the hospital and not the foundation which ran the hospital. - The question referred to us is, therefore, answered in favour of the assessee and against the Revenue. - - - - - Dated:- 8-11-2001 - Judge(s) : R. JAYASIMHA BABU., A. K. RAJAN. JUDGMENT The judgment of the court was delivered by R.JAYASIMHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profits;" There is no dispute about the fact that the hospital run by the assessee is solely for philanthropic purposes and not for the purpose of profit and that the hospital is being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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