Jaslok Hospital and Research Centre vs Dy. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Jaslok Hospital and Research Centre, is a charitable trust running a hospital and a pharmacy within the hospital premises. The revenue questioned the surplus from the pharmacy store as business income and challenged the deductions claimed by the assessee. The assessee argued that the pharmacy store is integral to the hospital's activity of providing medical relief and not a separate business activity. The tribunal upheld the assessee's position and dismissed the revenue's appeals.…

Legal Issues

• 1. Whether the surplus from the pharmacy store should be treated as business income.
• 2. Whether the assessee is entitled to claim deductions under section 11(1)(a) of the Income Tax Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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