{"id":3662,"date":"2019-01-15T12:30:25","date_gmt":"2019-01-15T12:30:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maj-hospital-v-dcit-2018-173-itd-554-cochintrib\/"},"modified":"2019-03-09T08:23:22","modified_gmt":"2019-03-09T08:23:22","slug":"maj-hospital-v-dcit-2018-173-itd-554-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maj-hospital-v-dcit-2018-173-itd-554-cochintrib\/","title":{"rendered":"MAJ Hospital v. DCIT (2018)  173 ITD 554 \/ 196 TTJ 1149 \/( 2019) 173 DTR 236(Cochin)(Trib.)"},"content":{"rendered":"<p>Assessee\u00a0 was running hospital along with nursing school. AO granted exemption claimed by assessee under S. 11 in respect of income received from hospital, however, denied same with respect to nursing school. CIT(A) also confirmed the denial of exemption .\u00a0 On appeal by revenue the Tribunal held that since nursing school was located within hospital&#8217;s premises and students of nursing school got training in hospital, assessee&#8217;s activities of running hospital and nursing school were intricately connected and dependent on each other and thus, was one inseparable activity and therefore, both were entitled to exemption. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes\u2013Nursing school located in hospital\u2019s premises-Running hospital and nursing school were intricately connected and dependent on each other and thus, was one inseparable activity entitling to exemption. [S.2(15), 12A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3662","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-X4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3662"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3662\/revisions"}],"predecessor-version":[{"id":4300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3662\/revisions\/4300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}