Proviso to sec. 2(15) not applicable if nominal fees was charged for providing medical facilities to general public

IT : Where assessee-society was formed with an object to build, maintain and run hospitals, dispensaries and provide and other medical reliefs mere fact that it charged certain nominal fee for providing said services, it could not be concluded that assessee's case fell under proviso to section 2(15) and, thus, exemption of income claimed by assessee was to be allowed

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