Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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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
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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