Supreme Court · 2019 INSC 813 · Decided 25 July 2019
Prashanti Medical Services & Research Foundation v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 813 · [2019] 9 S.C.R. 828
- Case number
- CIVIL APPEAL No. 5849/2019
- Decided
- 25 July 2019
- Bench
- ABHAY MANOHAR SAPRE, INDU MALHOTRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961 - Sub-section 7 of s.35AC - Validity of - In the year 2014 appellant filed an application u/s. 35AC to the National Committee for promotion of social and economic welfare for grant of approval to their hospital project so as to incur expenditure by way of making payment of any amount to the appellant for construction of their approved hospital project and accordingly claim appropriate deduction of such payment from his total income during the previous year - Government approved 28 Projects
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