[aaykarbhavan] Hospitals couldn't be deemed to have object of general public utility; eligible for sec. 12AA registration

Hospitals couldn't be deemed to have object of general public utility; eligible for sec. 12AA registration

November 5, 2014[2014] 49 taxmann.com 392 (Bangalore - Trib.)/[2014] 31 ITR(T) 125 (Bangalore - Trib.)

IT: Where assessee, charitable institution was running a hospital, proviso to section 2(15) would not be applicable

IT: Registration of trust providing medical relief cannot be cancelled on ground that trust was being run on commercial lines

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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