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<h1>Delhi High Court: Tribunal to Review Income Tax Exemption for Hospital Activities</h1> The High Court of Delhi directed the Tribunal to refer the question of law regarding the exemption of income under section 10(22A) of the Income-tax Act. ... Exemptions, Reference The High Court of Delhi directed the Tribunal to refer the question of law regarding the exemption of income under section 10(22A) of the Income-tax Act. The Tribunal had allowed exemption for income from sources other than hospital activities, which the Revenue contested.