commercial
than charitable activity. He further observed that the 'Sanatorium' being run by
the assessee at Lonawala was in fact a guest house ... assessee
for commercial purposes. He further observed that a "Sanatorium" literally is
an establishment for treating chronic diseases or convalescents. However, the
assessee
Bhicaijee Jehangir v/s. Commissioner of Income Tax
Mody Parsi Sanatorium , बनाम (Exemptions), Income Tax
47C, Kala Niketan Dept., MTNL Telephone
Cooperative Housing Society Exchange ... Page |2
ITA No. 4861/Mum/2025
Bai Bhicaijee Jehangir Mody Parsi Sanatorium
2. The grounds of appeal are as under:-
Ground No. 1: Denial
Exemptions)-2(4), Vs. The Framji Dinshaw Petit Parsee
Mumbai (Appellant) Sanatorium
359, UCO Bank Building,
Dr. D.N. Road, Fort,
Mumbai 400 001 (Respondent ... appeal:-
2 ITA No. 5928/Mum/2016
The Framji Dinshaw Petit Parsee Sanatorium
"1. Whether on the facts of the case
India) examined DW2 and got the treatment records from HDC Sanatorium for Chest Diseases, Pulayanarkotta marked as Ext.X1. After closure of the evidence ... sheet with respect to the inpatient No.1008/99 maintained at Pulayanarkotta, Sanatorium for Chest Diseases. It is pertinent to note at this juncture, that
Appellant
WBIDC Growth Center
Kulia Kanchrapar Road
PO Netaji Subhas Sanatorium
Kalyani
West Bengal
[PAN: AAACI 6950 Q]
Joint Comissioner of Income Tax, Range ... Respondent
WBIDC Growth Center
Kulia Kanchrapar Road
PO Netaji Subhas Sanatorium
Kalyani
West Bengal
[PAN: AAACI 6950 Q]
Appearances by:
Shri Rahul Saha & Vineet
Street, GST Road,
Tambaram Sanatorium,
Chennai-600 047
10 No.2, Station view NA 1,16,85,690 1,16,85,690
road, Kodambakkam,
Chennai ... Kamatchi Colony III Street, 31,61,478
GST Road, Tambaram Sanatorium,
Chennai-600 047
7 WTA Nos.4 to 7/Chny/2024
Public Information Officer
National Institute of Siddha
O/o the SRO Tambaram Sanatorium
Chennai 600 047
Represented by : Shri M. Subramanian, CPIO
NIC Studio, Chennai ... Public Information Officer
National Institute of Siddha
O/o the SRO Tambaram Sanatorium
Chennai 600 047
3. The Appellate Authority
National Institute of Siddha
only when the ambulance
is supplied to:
(i) hospitals, nursing homes or
sanatoriums run by the Central Governments or a State Government or a Union
clinical research.
Endowments to and help or support to Hospitals, Maternity Homes, Sanatoriums and Dispensaries.
Grant of medical help to the poor and grant
Framji Dinshaw Petit
503, 5th Floor, Piramal बिधम/ Parsee Sanatorium,
Chambers, Parel, Unit No. 157, SDF-V,
Vs.
Mumbai-400 012 SEEPZ, Andheri (E),
Mumbai
