Dismissing the appeal of the revenue the Court held that the running of pharmacy store was ancillary to the main object of running of the hospital .   Therefore, income accrued therefrom was incidental to the dominant object of the respondent i.e., running of the hospital.  The assessing officer was not justified in treating the pharmacy store as business activity and denying the exemption .Tribunal relied on  Hiranandani Foundation  in I.T.A. No.561/Mum/2016  dt .27-5 -2016, AY. 2006-07 ,   Aditanar Educational Institution v. Add. CIT  (1997) 224 ITR 310 (SC)  Baun Foundation Trust v. CIT  ( 2012 )73  DTR 45  (Bom) (HC)    ( AY. 2010-11)