Tax exemption for charitable hospital conditioned on exclusive application of income and specified investment and accounting requirements. Notification grants tax exemption under sub-clause (via) of clause (23C) of section 10 to Tirath Ram Shah Charitable Trust Hospital and Nursing Home, Delhi for assessment years 1999-2000 to 2001-2002 subject to conditions: application of income wholly to objects, restricted permitted investments, exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a like charitable organisation.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for charitable hospital conditioned on exclusive application of income and specified investment and accounting requirements.
Notification grants tax exemption under sub-clause (via) of clause (23C) of section 10 to Tirath Ram Shah Charitable Trust Hospital and Nursing Home, Delhi for assessment years 1999-2000 to 2001-2002 subject to conditions: application of income wholly to objects, restricted permitted investments, exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a like charitable organisation.
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