https://www.taxtmi.com/caselaws?id=427993 Property-tax exemption for a hospital used as part of a medical college must be decided on the building's actual use, including whether it functions as a teaching hospital and how income is applied. A charitable exemption claim likewise requires verification of financial deployment, receipts and whether funds are ploughed back into charitable activity; recognition under the Income-tax Act does not by itself establish municipal exemption. The rejection of exemption was set aside and the matter was remitted for a fresh speaking decision after proper inquiry into use and charitable character. en-us Fri, 08 Jul 2022 00:00:00 +0530 Wed, 21 Sep 2022 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427993 Property-tax exemption for a hospital used as part of a medical college must be decided on the building's actual use, including whether it functions as a teaching hospital and how income is applied. A charitable exemption claim likewise requires verification of financial deployment, receipts and whether funds are ploughed back into charitable activity; recognition under the Income-tax Act does not by itself establish municipal exemption. The rejection of exemption was set aside and the matter was remitted for a fresh speaking decision after proper inquiry into use and charitable character. Case-Laws Indian Laws Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427993