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2003 (4) TMI 79 - HC - Income TaxDeduction of investment allowance on the CT scan machine installed and used - "(a) Whether, Tribunal was justified in law in holding that the appellant was not entitled to deduction of investment allowance of ₹ 16,77,837 on the CT scan machine installed and used by the appellant during the year under consideration? - (b) Whether, Tribunal was justified in law in holding that the diagnostic centre run by the appellant was not an industrial undertaking? - (c) Whether, Tribunal was justified in law in holding that generating reports from the CT scan machine did not amount to manufacture or production of article or thing?" - we answer all the above three questions in the affirmative, i.e., in favour of the Department and against the assessee.
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