Claim of exemption u/s 11 denied - medical facilities for poor ...

Income Tax

March 14, 2018

Claim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - 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. - HC

View Source

← Previous Next →

Claim of exemption u/s 11 denied - medical facilities for poor ...

Income Tax

March 14, 2018

You may also like:

Exemption u/s 11 - charitable activity or not - medical aid / facilities to the poor / needy persons - running the activities on commercial basis - The assessee had only...

Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education...

Grant of registration u/s 12AA - Exemption u/s 11 - In case hefty fees is being charged by the assessee society and at the same time, it is providing free education to...

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...

Exemption u/s 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The...

Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the...

Eligibility of exemption u/s 11 and 12 - Assessee has entered transactions with the related concerns - Assessee is not an educational institution or a hospital or...

Exemption u/s 11 - claim denied relying on Principle of mutuality - quite clearly the object of the appellant trust is to promote education in the field of science of...

Exemption u/s 11 - provisions of section 2(15) - If the assessee has to claim relief under charity, it has to carry out charitable activities of relief to poor or...

Assessment u/s 153A - disallowing exemption u/s 80-1B (11C) - It has to be pointed out that any tax holiday can be granted to a person who declares a truthful return. It...

Quick Updates: