{"id":38191,"date":"2023-12-28T14:20:54","date_gmt":"2023-12-28T08:50:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-anandalok-2023-293-taxman-727-cal-hc\/"},"modified":"2024-02-25T18:34:08","modified_gmt":"2024-02-25T13:04:08","slug":"cit-e-v-anandalok-2023-293-taxman-727-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-anandalok-2023-293-taxman-727-cal-hc\/","title":{"rendered":"CIT (E) v. Anandalok (2023) 293 Taxman 727\/(2024) 460 ITR 338 (Cal.)(HC)"},"content":{"rendered":"<p>Assessee is\u00a0 a hospital, engaged in charitable activities of providing medicines and medical aid to needy and poor people. The\u00a0 Assessing Officer had doubted genuineness of expenditure incurred by assessee on such free distribution of medicines during flood situation.\u00a0 The\u00a0 Assessing Officer had based his decision solely upon statement recorded from an employee doctor of assessee without giving any opportunity to assessee to cross-examine him.\u00a0 Tribunal allowed the claim of\u00a0 application of income. On appeal the High court held that the\u00a0 Tribunal was justified in allowing application of income on account of free distribution of medicines. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013 Hospital &#8211; Providing medicines and medical aid to needy and poor people &#8211; Free distribution of medicines &#8211; Tribunal was justified in allowing application of income on account of free distribution of medicines.  [S. 133(6)] <\/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":[21],"tags":[],"class_list":["post-38191","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9VZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38191","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=38191"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38191\/revisions"}],"predecessor-version":[{"id":39654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38191\/revisions\/39654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}