https://www.taxtmi.com/article/detailed?id=5499 The legal issue is whether institutions facilitating childbirth are covered by the statutory description of hospitals or medical institutions by reason of providing medical attention, including reception, treatment, convalescence or rehabilitation. Lower authorities denied exemption treating childbirth as a natural process not amounting to illness; the High Court construed "medical attention" broadly to include institutional maternity care and held that philanthropic, non-profit maternity hospitals providing such care meet the qualifying criteria for exemption. en-us Wed, 26 Feb 2014 08:25:02 +0530 Wed, 26 Feb 2014 08:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5499 The legal issue is whether institutions facilitating childbirth are covered by the statutory description of hospitals or medical institutions by reason of providing medical attention, including reception, treatment, convalescence or rehabilitation. Lower authorities denied exemption treating childbirth as a natural process not amounting to illness; the High Court construed "medical attention" broadly to include institutional maternity care and held that philanthropic, non-profit maternity hospitals providing such care meet the qualifying criteria for exemption. Articles Income Tax Wed, 26 Feb 2014 08:25:02 +0530 https://www.taxtmi.com/article/detailed?id=5499