Medical Benefit - Judgment Search Results

Director of Income-tax (Exemptions) Vs. A.M.M. Hospitals and Medical B ...

Court: Chennai

Reported in: (2004)187CTR(Mad)567; [2003]262ITR241(Mad)

Officer to restrict the exemption under Section 10(22A) only to that income which is directly received from the medical institution under Section 10(22A) ?'2. The assessee runs a hospital. That hospital is not run for profit. The … institution under Section 10(22A) ?'2. The assessee runs a hospital. That hospital is not run for profit. The benefit under Section 10(22) of the Act was nevertheless denied to the assessee by the Commissioner, who revised the