M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)

property held under trust' includes a business undertaking so held, and where a claim is made that the income of any such undertaking shall not be included in the total income of the persons in receipt thereof, the Income-tax Officer shall have power to determine the income of such undertaking in accordance with the provisions of this Act relating