https://www.taxtmi.com/caselaws?id=17962 The court determined that the assessee's X-ray clinic qualifies as an industrial undertaking engaged in manufacturing or producing articles, satisfying the conditions for investment allowance under section 32A. Regarding the classification of the activity as a business or profession, the court remanded the case to the Tribunal for a proper determination based on the nature of the activity. The court did not consider the argument regarding the eligibility of X-ray machines under the Eleventh Schedule, leaving it open for the Tribunal to address if raised appropriately. The matter was remanded back to the Tribunal for further consideration. en-us Mon, 02 Dec 1996 00:00:00 +0530 Fri, 25 Sep 2009 18:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17962 The court determined that the assessee's X-ray clinic qualifies as an industrial undertaking engaged in manufacturing or producing articles, satisfying the conditions for investment allowance under section 32A. Regarding the classification of the activity as a business or profession, the court remanded the case to the Tribunal for a proper determination based on the nature of the activity. The court did not consider the argument regarding the eligibility of X-ray machines under the Eleventh Schedule, leaving it open for the Tribunal to address if raised appropriately. The matter was remanded back to the Tribunal for further consideration. Case-Laws Income Tax Mon, 02 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17962