TMI Blog2021 (9) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... e doctors performing the task. Learned counsel for the appellant did seek to canvas, despite this, as if only doctors performing the task in the IPD are paid. However, that would run contrary to the own pleading of the appellant specially towards the end of paragraph (xi) extracted aforesaid which makes it clear that the receipts from IPD are distributed across the board for doctors. We are, thus, of the view that the decision on facts made by the competent authority and as affirmed by the High Court cannot be said to be perverse or having complete absence of rationality for us to interfere in the same. We make it clear that if the appellant wants to rectify the position, as emerging from aforesaid, that would not preclude the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been granted benefit for earlier ten years but then we put to learned counsel that the same cannot ipso facto entitle the appellant for the benefit in the relevant assessment years. On perusal of the order passed by the Chief Commissioner, Income Tax- II, Pune, dated 31.3.2005, the exemption has been denied. The denial of the exemption has been upheld by the High Court in terms of the impugned judgment dated 05.12.2005. There is a dual reasoning permeating both the orders which seek to deny the exemption. Firstly, that remuneration has been paid from the earnings of the IPD to the doctors who may not be working in that department and, secondly, that the rates being charged by the appellant are at par with other hospitals which ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neration payable to member Doctors vary from 20% to 30% depending on the qualification (Super Specialists Consultants- 30%, Non-surgical consultants having no personal nursing homes-25%, all other Doctors including surgeons and consultants having their personal nursing homes- 20%). (xi) The 20% to 30% professional charges/ remuneration payable to Doctors/ Consultants as mentioned above is out of the net collection, which is worked out, after deducting from the receipts of the IPD patients , certain payments, on account of Pathology/ Radiology/ OT charges etc. However, the receipts on account of Bed/ room charges, injection charges, saline charges, oxygen charges, ECG charges, attendant charges, set charges are taken into account for arri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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