Dismissing the appeal the court held that the receipts from the in-patient department were distributed across the board for doctors. Thus, the decision on the facts by the competent authority and as affirmed by the High Court was not perverse nor did it suffer from complete absence of rationality warranting interference. If the assessee rectified the position, that would not preclude it from claiming exemptions for subsequent years.

Decision of the Bombay High Court in W.P. No. 6530 of 2005 dt. 5-12-2005, affirmed.  (AY. 1999-2000 to 2002-03)