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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Claim of exemption u/s 11 denied - medical facilities for poor ...

Case Laws     Income Tax

March 14, 2018

Claim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - The test cannot be percentage of the poor patients actually treated, in the absence of any evidence to indicate that poor patients were denied in-house treatment in the hospital. - HC

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