https://www.taxtmi.com/caselaws?id=17854 HC upheld the assessee-hospital's claim for investment allowance under section 32A on X-ray machines, ultrasound scanner, foetal monitor and related air-conditioning equipment. It held that although the machines do not manufacture articles, the diagnostic photographs/graphs they produce constitute "things" within section 32A, being the product of work or activity used for commercial medical services. The air-conditioning equipment was found, as a pure question of fact, to be integral to the efficient functioning of these machines and therefore part of the eligible plant. The assessee's status as a small-scale industrial undertaking stood concluded by an unchallenged certificate and concurrent findings of CIT(A) and the Tribunal. Accordingly, the Tribunal's order granting investment allowance was affirmed. en-us Wed, 10 Jan 1996 00:00:00 +0530 Mon, 15 Dec 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17854 HC upheld the assessee-hospital's claim for investment allowance under section 32A on X-ray machines, ultrasound scanner, foetal monitor and related air-conditioning equipment. It held that although the machines do not manufacture articles, the diagnostic photographs/graphs they produce constitute "things" within section 32A, being the product of work or activity used for commercial medical services. The air-conditioning equipment was found, as a pure question of fact, to be integral to the efficient functioning of these machines and therefore part of the eligible plant. The assessee's status as a small-scale industrial undertaking stood concluded by an unchallenged certificate and concurrent findings of CIT(A) and the Tribunal. Accordingly, the Tribunal's order granting investment allowance was affirmed. Case-Laws Income Tax Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17854