Delhi High Court has held that grant of a certificate under section 80-G of the Income Tax Act, 1961 (ITA), which allows deductions for donations or funds to institutes established for charitable purposes, would not automatically lead to an exemption from purview of the Payment of Bonus Act, 1965, which excludes employees working with hospitals that are “established not for purposes of profit”.
In the Batra Hospital Employees Union v Batra Hospital & Medical Research case, Delhi High Court adjudicated on appeal filed by the Batra Hospital Employees Union challenging an award passed by the Industrial Tribunal-I, Delhi, which had held that the 1965 act would not apply to Batra hospital on the ground that it had not been established for earning a profit.
You must be a
subscribersubscribersubscribersubscriber
to read this content, please
subscribesubscribesubscribesubscribe
today.
For group subscribers, please click here to access.
Interested in group subscription? Please contact us.
你需要登录去解锁本文内容。欢迎注册账号。如果想阅读月刊所有文章，欢迎成为我们的订阅会员成为我们的订阅会员。
The dispute digest is compiled by Bhasin & Co, Advocates, a corporate law firm based in New Delhi. The authors can be contacted at lbhasin@bhasinco.in or lbhasin@gmail.com. Readers should not act on the basis of this information without seeking professional legal advice.
