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)

73. The relevant portion of the finding reads as follows: “12. Before we conclude let us see whether at all there was an element of ''business'' in the activity of this Corporation. The definition of the Term "Business" as per section 2(13) is as under : Section 2(13) ''business'' includes any trade, commerce or manufacture or any adventure