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    <title>2021 (2) TMI 797 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, granting the assessee exemption under Section 10(23C)(iiiae) of the Income Tax Act, 1961. The Tribunal concluded that the mobile medical vans operated by the assessee qualified as hospitals or institutions for medical treatment, fulfilling the conditions for exemption under the statute. The decision was based on the interpretation of the term &quot;hospital,&quot; the nature of the assessee&#039;s activities, and the consistency in granting exemption in other assessment years.</description>
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      <description>The Tribunal allowed the appeal, granting the assessee exemption under Section 10(23C)(iiiae) of the Income Tax Act, 1961. The Tribunal concluded that the mobile medical vans operated by the assessee qualified as hospitals or institutions for medical treatment, fulfilling the conditions for exemption under the statute. The decision was based on the interpretation of the term &quot;hospital,&quot; the nature of the assessee&#039;s activities, and the consistency in granting exemption in other assessment years.</description>
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