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Medical equipment EMI based for hospital

This query is : Resolved 
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(Querist)
01 May 2024 Sir,
It assessess maintained a private hospital tax audit itr filed.purchases medical equipment rs:50 lacs credit on EMI based.
Question:
Assessess clause 15/45 days provision and sec 43 b(h) provision applicable for hospital
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 May 2024 Check EMI is paid to a finance company.
In such a case it's not applicable.
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