2017 (7) TMI 261

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....ent by : Shri Jagadish, CIT D.R. ORDER Per Shri Mahavir Prasad, Judicial Member This is an appeal by the assessee directed against the order of the Commissioner of Income Tax(Appeals)-III, Baroda, dated 13/05/2014. 2. Assessee has been taken following Grounds of appeals: (i). The CIT-III, Baroda has erred both in Law and in fact and in interpreting various clauses of the Trust and t....

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....he trust is as under: "In the medical field to establish all kinds of hospital nursing home to run and maintained to start such activities and to manage it especially to give treatment to patient suffering from cancer and to provide medical facilities and for this purpose if required to provide the facilities of blood bank or X-ray, Sonography C.T. Scan MRI facilities." 5. From the above, it....