Assessee-trust operated a Hospital along with a Pharmacy store within its premises. Assessing Officer treated surplus (profits) from the Pharmacy store as business income under section 11(4A) and taxed it separately. CIT(A) deleted the addition. On appeal the Tribunal held  that running of chemist shop was not only essential but also incidental or ancillary to dominant object and purpose to run a hospital. The assessee was maintaining separate books of account and financial statements for pharmacy store. As the trust had complied with twin conditions, as set out in section 11(4A) income accrued from Pharmacy store was incidental to dominant object of running Hospital by assessee and, hence, action of Assessing Officer in treating Pharmacy store of assessee as separate business entity and profits therein as taxable income is  not justified. (AY. 2017-18)