Court Rules Hospital's Tax Exemption Denied Due to Misinterpretation of Primary Purpose u/s 10(23C)(via.

Charitable Trust – Hospital – exemption u/s 10(23C)(via) - Chief CIT has clearly misapplied himself in law by having regard to a clearly ancillary or incidental activity and elevating it to the status of the dominant purpose for which the hospital has been established - HC .....

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