https://www.taxtmi.com/highlights?id=6321 Deduction u/s 80-IA - Diagnostic Centre - an industrial undertaking - While the benefit which might flow to the general public if diagnostic facilities are deemed industrial undertakings is undeniable, as it would probably result in lower cost of diagnosis of diseases and conditions, yet that result cannot be achieved by doing violence to the statute, in the guise of interpretation. The remedy (to this perceived mischief) is clearly elsewhere. - HC en-us Wed, 26 Dec 2012 11:13:46 +0530 Wed, 26 Dec 2012 11:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6321 Deduction u/s 80-IA - Diagnostic Centre - an industrial undertaking - While the benefit which might flow to the general public if diagnostic facilities are deemed industrial undertakings is undeniable, as it would probably result in lower cost of diagnosis of diseases and conditions, yet that result cannot be achieved by doing violence to the statute, in the guise of interpretation. The remedy (to this perceived mischief) is clearly elsewhere. - HC Highlights Income Tax Wed, 26 Dec 2012 11:13:46 +0530 https://www.taxtmi.com/highlights?id=6321