https://www.taxtmi.com/caselaws?id=64348 The Tribunal dismissed the Revenue's appeal, ruling that a private limited company running a nursing home is not required to maintain a daily case register as individuals in medical professions are. The Tribunal emphasized that as an artificial person, the company lacks personal skill necessary for a profession, and therefore, the addition made by the Assessing Officer based on the absence of the register was unjustified. The CIT(A)'s decision to delete the addition was upheld, as the company's business activity did not fall under the purview of professions requiring such records. en-us Fri, 19 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64348 The Tribunal dismissed the Revenue's appeal, ruling that a private limited company running a nursing home is not required to maintain a daily case register as individuals in medical professions are. The Tribunal emphasized that as an artificial person, the company lacks personal skill necessary for a profession, and therefore, the addition made by the Assessing Officer based on the absence of the register was unjustified. The CIT(A)'s decision to delete the addition was upheld, as the company's business activity did not fall under the purview of professions requiring such records. Case-Laws Income Tax Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64348