2022 (2) TMI 500

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....rough None J U D G M E N T : (Oral) MANMOHAN, J C.M.No.27246/2021 Keeping in view the averments in the application, the delay of 47 days in filing the appeal is condoned. Accordingly, the application stands disposed of. 1. The appeal has been heard by way of video conferencing. ITA No.137/2021 2. Present appeal has been filed challenging the order dated 28th August, 2019 pa....

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....th M/s Fortis Hospital Pvt. Ltd. existing absolutely for commercial purposes is violative of Section 11 of the Act. 6. Upon a perusal of the paper book, this Court finds that the Tribunal as the last fact finding authority has held that the Revenue had failed to establish that the said activities had been undertaken by the Respondent only in the Assessment Year under consideration. In fact, the....