2007 (3) TMI 248

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....he appellant. None for the respondents. ORDER 1. A short question which arises for determination in this Civil Appeal is whether the appellant-hospital is an industrial undertaking entitled to the benefit of deduction under Section 80 HH of the Income Tax Act, 1961. In this appeal we are concerned with Assessment years 1994-95. 2. The appellant-assessee is a hospital having made invest....

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....ons are reported in [1997] 225 ITR 178 (Rajasthan) in the case of CIT v. TrinityHospital. The second judgment of the Kerala High Court is reported in [1997] 225 ITR 845 in the case of CIT v. UpasanaHospital. 4. Our attention is also invited to the judgment of the Guwahati High Court in the case of  CIT v. Down Town  Hospital (P) Ltd. reported in [2004] 267 ITR 439. 5. In order to c....