TMI Blog2024 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... making provision of Indigent Patients Fund ( IPF ) with huge generation of surplus as running a canteen in the hospital with profit motive and was not providing free meals - CIT(A) followed the orders of his predecessor for Assessment Years 2008-2009 and 2009-2010 and decided the issue in favour of Assessee which was upheld by ITAT and HC - HELD THAT:- Delay condoned. No case for interference is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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