https://www.taxtmi.com/caselaws?id=171850 The High Court held that the expenditure incurred by the assessee on the construction of a building for running a hospital was for charitable purposes, aligning with the trust's objective of providing medical relief to the public. The Court emphasized that the object of another society involved in the construction was irrelevant. Consequently, the assessee's income was deemed exempt under section 11 of the Income-tax Act, and the disputed amount could not be taxed, ruling in favor of the assessee against the revenue. en-us Thu, 04 Feb 2010 00:00:00 +0530 Tue, 22 Aug 2023 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171850 The High Court held that the expenditure incurred by the assessee on the construction of a building for running a hospital was for charitable purposes, aligning with the trust's objective of providing medical relief to the public. The Court emphasized that the object of another society involved in the construction was irrelevant. Consequently, the assessee's income was deemed exempt under section 11 of the Income-tax Act, and the disputed amount could not be taxed, ruling in favor of the assessee against the revenue. Case-Laws Income Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171850