https://www.taxtmi.com/caselaws?id=295846 The High Court allowed the writ appeal, setting aside the dismissal of the case. It ruled that the charges collected by the hospital were not considered "rent" under the Act, entitling the appellant to exemption from property tax. The Court emphasized that the hospital's charges were for services rendered, not for the use of property. The appellant was granted the exemption and awarded costs, with the Court noting the lack of justification for denying the exemption from the specified date. en-us Tue, 25 Aug 1992 00:00:00 +0530 Tue, 22 Jun 2021 16:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295846 The High Court allowed the writ appeal, setting aside the dismissal of the case. It ruled that the charges collected by the hospital were not considered "rent" under the Act, entitling the appellant to exemption from property tax. The Court emphasized that the hospital's charges were for services rendered, not for the use of property. The appellant was granted the exemption and awarded costs, with the Court noting the lack of justification for denying the exemption from the specified date. Case-Laws Income Tax Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295846