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    <title>2020 (2) TMI 674 - MADRAS HIGH COURT</title>
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    <description>Municipal tax exemption for a charitable hospital depended on satisfaction of the statutory conditions for charitable status and factual verification of the trust&#039;s character and the use of patient receipts. The court noted that later recognition by the Income-tax Department supported the exemption claim, and the existing demand could not be sustained without reconsidering those materials. The impugned order was therefore set aside and the matter remitted for fresh decision on the exemption claim.</description>
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      <description>Municipal tax exemption for a charitable hospital depended on satisfaction of the statutory conditions for charitable status and factual verification of the trust&#039;s character and the use of patient receipts. The court noted that later recognition by the Income-tax Department supported the exemption claim, and the existing demand could not be sustained without reconsidering those materials. The impugned order was therefore set aside and the matter remitted for fresh decision on the exemption claim.</description>
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