https://www.taxtmi.com/caselaws?id=22931 The High Court affirmed the Tribunal's decision that the income from the health center was exempt under section 10(22A) of the Income-tax Act as it was used for philanthropic purposes in establishing another health center. The Court emphasized that as long as the health centers meet the criteria of section 10(22A), the exemption should apply. The judgment favored the assessee, recognizing the surplus was spent on charitable objectives. en-us Wed, 09 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 13:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22931 The High Court affirmed the Tribunal's decision that the income from the health center was exempt under section 10(22A) of the Income-tax Act as it was used for philanthropic purposes in establishing another health center. The Court emphasized that as long as the health centers meet the criteria of section 10(22A), the exemption should apply. The judgment favored the assessee, recognizing the surplus was spent on charitable objectives. Case-Laws Income Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22931