THE COMMISSIONER OF INCOME TAX vs. M/S DEWAN CHAND SATYAPAL
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2006 . CM No.15624/2006 .
Exemption allowed subject to all just exceptions. . ITA 1642/2006 .
Admit.
The following questions are framed for adjudication:- 1.Whether the Tribunal was correct in law in holding that a Diagnostic Centre is an industrial undertaking within the meaning of Section 80 IA of the Income Tax Act,1961 . 2.Whether the Tribunal was correct in law in holding that the assessee was entitled to deduction under Section 80 IA of the Act? . ITA 1642/2006 Page 1/2 The appellant shall file within three months paper books in accordance with the applicable Rules.
To be listed along with ITA 87/2003 and ITA 1411/2006 in the regular course. . . . VIKRAMAJIT SEN, J . . . . S. MURALIDHAR, J NOVEMBER 20, 2006 dn . . . . . . . . . . . . . . ITA 1642/2006 Page 2/2 .