https://www.taxtmi.com/caselaws?id=19522 The court ruled in favor of the assessee, deleting the medical attention charges from the assessment as the amount collected was paid to specialist doctors and not considered income of the hospital. Additionally, the deletion of operation theatre and other charges was referred for further consideration as a question of law was identified. The burden of proof regarding the addition sustained by the Commissioner was also addressed, with the court directing the Tribunal to state a case and refer the question of law for decision. The judgment emphasized a meticulous analysis of evidence and proper referral of legal questions for consideration. en-us Wed, 05 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 16:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19522 The court ruled in favor of the assessee, deleting the medical attention charges from the assessment as the amount collected was paid to specialist doctors and not considered income of the hospital. Additionally, the deletion of operation theatre and other charges was referred for further consideration as a question of law was identified. The burden of proof regarding the addition sustained by the Commissioner was also addressed, with the court directing the Tribunal to state a case and refer the question of law for decision. The judgment emphasized a meticulous analysis of evidence and proper referral of legal questions for consideration. Case-Laws Income Tax Wed, 05 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19522