https://www.taxtmi.com/caselaws?id=24510 Exemption from building tax under section 3(1)(b) of the Kerala Building Tax Act depends on the building being used mainly or predominantly for charitable purposes. Reading the memorandum of association as a whole, the hospital company's main object was to establish and run hospitals and allied facilities, while the clauses relied on by the assessee were only enabling powers. The annual report also showed that free treatment formed only a small part of expenditure, indicating that the institution's predominant activity was commercial rather than charitable. The building was therefore not entitled to exemption, and the tax assessment was upheld. en-us Thu, 27 Oct 1988 00:00:00 +0530 Wed, 20 Jan 2010 16:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24510 Exemption from building tax under section 3(1)(b) of the Kerala Building Tax Act depends on the building being used mainly or predominantly for charitable purposes. Reading the memorandum of association as a whole, the hospital company's main object was to establish and run hospitals and allied facilities, while the clauses relied on by the assessee were only enabling powers. The annual report also showed that free treatment formed only a small part of expenditure, indicating that the institution's predominant activity was commercial rather than charitable. The building was therefore not entitled to exemption, and the tax assessment was upheld. Case-Laws Income Tax Thu, 27 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24510