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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Charitable hospital - it could not provide free medical relief ...


Charitable Hospital's Tax Exemption Upheld: No Limit on Free Care Under Income-Tax Act Section 11.

April 24, 2015

Case Laws     Income Tax     AT

Charitable hospital - it could not provide free medical relief to large numbers of indigent / poor patients - in the absence of any limit being provided in the Income-tax Act, violation, if any, of the said limit does not entitle the Revenue authorities to disallow the claim of exemption u/s 11 - AT

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