9911796707
TMI Blog2020 (3) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order passed in Pr. Commissioner of Income Tax (Exemption) vs. National Health and Education Society [2020 (3) TMI 178 - BOMBAY HIGH COURT] as held pharmacy store of the respondent was ancillary to the main object of running the hospital. Therefore, income accrued there from was incidental to the dominant object of the respondent i.e., running of the hospital. Thus, the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, C Bench, Mumbai ( Tribunal for short) in Income Tax Appeal No. 1958 /Mum/2016 C Bench, Mumbai for the Assessment Year 2012-13. 3. The appeal has been preferred proposing the following five questions as substantial questions of law : 1. Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in directing the assessing officer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to incidental to attainment of main objective ? 3. Whether on the facts and circumstances of the case and in law, the Tribunal is justified in allowing the claim of the assessee for exemption under Section 11 by ignoring the fact that assessee has not maintained separate book of accounts in respect of pharmacy store thus, which is one of the two mandatory conditions specified in sec.11(4A0 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal is justified in allowing the claim of the assessee for exemption under Section 11 of the Income Tax Act, 1961 by relying upon the decision of Hon'ble Co-ordinate Bench of Tribunal in the case of Hiranandani Foundation without appreciating the fact that the Revenue has not accepted the said decision and fled appeal under Section 260A of the Act in said case as well as in other cases and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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