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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Eligilbility for exemption u/s 10(23C)(iiiae) - A hospital ...


High Court Confirms Maternity Hospital Tax Exemption u/s 10(23C)(iiiae) for Medical Facilities.

January 13, 2014

Case Laws     Income Tax     HC

Eligilbility for exemption u/s 10(23C)(iiiae) - A hospital which provides for maternity care will fulfill the description of a hospital for the reception and treatment of persons requiring medical attention - Sub clause (iiiae) must receive its plain and ordinary meaning. - HC

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