No exemption u/s 10(23C) if fees charged by hospital is at par with other hospitals running on commercial basis: SC

INCOME TAX: Where apart from consultancy charges received in OPD(Out Patient Department), remuneration has been paid by appellant-hospital from earnings of IPD (inpatient department) to doctors who may not be working in that department and, secondly, that rates being charged by appellant are at par with other hospitals which run on commercial basis, denial of exemption under section 10(23C)(via) was justifiedINCOME TAX: Where apart from consultancy charges received in OPD(Out Patient Department), remuneration has been paid by appellant-hospital from earnings of IPD (inpatient department) to doctors who may not be working in that department and, secondly, that rates being charged by appellant are at par with other hospitals which run on commercial basis, denial of exemption under section 10(23C)(via) was justifiedwww.taxmann.com Latest Case LawsRead More

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