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Deduction u/s 80IB(11C) - business of running hospitals - nature ...


Hospital Pharmacy Income Eligible for Section 80IB(11C) Deduction: Understanding "Derived From" vs. "Attributable To" in Tax Benefits.

July 25, 2023

Case Laws     Income Tax     AT

Deduction u/s 80IB(11C) - business of running hospitals - nature of income - “derived from” vs “attributable to” - the assessee is eligible to claim deduction u/s. 80IB(11C) of the Act in respect of inhouse pharmacy maintained by the assessee within the premises of hospital. - AT

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