https://www.taxtmi.com/caselaws?id=11804 Section 10(22A) was construed to exempt "any income" of a hospital or institution existing solely for philanthropic purposes and not for profit, so the exemption was not confined to income directly received from the medical institution. The decisive condition was the charitable and non-profit character of the hospital, and once that was satisfied, the source of the income did not restrict the exemption. An order limiting the exemption only to income from the hospital's medical activities was therefore not sustainable. en-us Thu, 20 Mar 2003 00:00:00 +0530 Tue, 09 Feb 2010 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11804 Section 10(22A) was construed to exempt "any income" of a hospital or institution existing solely for philanthropic purposes and not for profit, so the exemption was not confined to income directly received from the medical institution. The decisive condition was the charitable and non-profit character of the hospital, and once that was satisfied, the source of the income did not restrict the exemption. An order limiting the exemption only to income from the hospital's medical activities was therefore not sustainable. Case-Laws Income Tax Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11804