https://www.taxtmi.com/caselaws?id=303926 Section 115(4) of the Delhi Municipal Corporation Act, 1957 exempts land or buildings exclusively occupied and used for a charitable purpose by a qualifying society, including medical relief, where income is applied to the society's objects and no dividend or bonus is paid to members. Charging fees in part of a hospital does not by itself destroy the charitable character if the receipts support the charitable objects and the cost of treatment for those unable to pay. Section 115(5) applies only where trade, business, or rent is carried on for private benefit, while Section 115(6) treats separately the taxable and exempt portions of premises. en-us Tue, 03 May 1983 00:00:00 +0530 Thu, 25 Aug 2022 12:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303926 Section 115(4) of the Delhi Municipal Corporation Act, 1957 exempts land or buildings exclusively occupied and used for a charitable purpose by a qualifying society, including medical relief, where income is applied to the society's objects and no dividend or bonus is paid to members. Charging fees in part of a hospital does not by itself destroy the charitable character if the receipts support the charitable objects and the cost of treatment for those unable to pay. Section 115(5) applies only where trade, business, or rent is carried on for private benefit, while Section 115(6) treats separately the taxable and exempt portions of premises. Case-Laws Indian Laws Tue, 03 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303926