https://www.taxtmi.com/caselaws?id=32832 The court ruled in favor of the doctor, allowing investment allowance under section 32A of the Income-tax Act, 1961 for the purchase of specific medical equipment such as scanning machines, X-ray machines, ultra-sound machines, air-conditioners, fans, stabilizers, and equipment for pathological tests. The judgment emphasized that doctors in the medical profession are eligible for investment allowance based on precedents from various High Courts, establishing that expenses on such equipment qualify for deduction under section 32A. en-us Wed, 04 Feb 2009 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32832 The court ruled in favor of the doctor, allowing investment allowance under section 32A of the Income-tax Act, 1961 for the purchase of specific medical equipment such as scanning machines, X-ray machines, ultra-sound machines, air-conditioners, fans, stabilizers, and equipment for pathological tests. The judgment emphasized that doctors in the medical profession are eligible for investment allowance based on precedents from various High Courts, establishing that expenses on such equipment qualify for deduction under section 32A. Case-Laws Income Tax Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32832