https://www.taxtmi.com/caselaws?id=68361 The Tribunal upheld the CIT(A)'s decision to allow deductions under sections 80HH and 80-I for a hospital, dismissing the Revenue's appeal. The High Court found the hospital qualified as a small-scale industrial undertaking as its machinery and equipment were used for manufacturing or producing articles, making it eligible for the deductions. The assessee's appeal was dismissed as withdrawn. en-us Wed, 13 Dec 2000 00:00:00 +0530 Sat, 03 Sep 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68361 The Tribunal upheld the CIT(A)'s decision to allow deductions under sections 80HH and 80-I for a hospital, dismissing the Revenue's appeal. The High Court found the hospital qualified as a small-scale industrial undertaking as its machinery and equipment were used for manufacturing or producing articles, making it eligible for the deductions. The assessee's appeal was dismissed as withdrawn. Case-Laws Income Tax Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68361