https://www.taxtmi.com/article/detailed?id=10447 Remuneration paid to doctors, including department revenue-sharing and incentive arrangements, is a legitimate employment policy and should not alone demonstrate that a hospital is run for profit; comparable charges with commercial hospitals are fact-sensitive indicators that must be examined in context, including capacity utilisation and service quality. The statutory shift to S.10(23C) introduced approval and regulatory scrutiny, and the Ashwini denial-based on doctor remuneration and charge parity-illustrates the need for contextual inquiry and opportunity to explain operational distinctions before denying exemption. en-us Fri, 10 Jun 2022 10:18:57 +0530 Fri, 10 Jun 2022 10:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10447 Remuneration paid to doctors, including department revenue-sharing and incentive arrangements, is a legitimate employment policy and should not alone demonstrate that a hospital is run for profit; comparable charges with commercial hospitals are fact-sensitive indicators that must be examined in context, including capacity utilisation and service quality. The statutory shift to S.10(23C) introduced approval and regulatory scrutiny, and the Ashwini denial-based on doctor remuneration and charge parity-illustrates the need for contextual inquiry and opportunity to explain operational distinctions before denying exemption. Articles Income Tax Fri, 10 Jun 2022 10:18:57 +0530 https://www.taxtmi.com/article/detailed?id=10447