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    <title>1998 (9) TMI 11 - MADRAS High Court</title>
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    <description>The question whether the assessee was running or merely financing a hospital, and therefore whether it qualified as an educational institution or hospital entitled to exemption under sections 10(22) and 10(22A), was considered fit for reference. The court noted that the issue arose for the relevant assessment years and that the factual determination had to be examined in light of the Supreme Court ruling in Aditanar Educational Institution. It directed the Tribunal to refer the stated question to the High Court and to submit a statement of case with all relevant material, including a note that similar references had already been called for in earlier years.</description>
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      <title>1998 (9) TMI 11 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14836</link>
      <description>The question whether the assessee was running or merely financing a hospital, and therefore whether it qualified as an educational institution or hospital entitled to exemption under sections 10(22) and 10(22A), was considered fit for reference. The court noted that the issue arose for the relevant assessment years and that the factual determination had to be examined in light of the Supreme Court ruling in Aditanar Educational Institution. It directed the Tribunal to refer the stated question to the High Court and to submit a statement of case with all relevant material, including a note that similar references had already been called for in earlier years.</description>
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      <pubDate>Tue, 01 Sep 1998 00:00:00 +0530</pubDate>
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