- (1.) The appeal by the assessee under Section 260-A of the Income Tax Act, 1961 is from a judgement of the Income Tax Appellate Tribunal dated 14 August 2013.
(2.) The assessment year to which the appeal relates is A.Y. 2009-10.
(3.) The following substantial question of law has been formulated: "Whether upon the facts and circumstances of the case, the Hon'ble Tribunal was justified in holding that the appellant's maternity hospital facilitating the deliveries is a natural process of god and cannot said to be any illness to be treated in appellant's hospital as envisaged under section 10(23C) (iiiae) of the Act.";