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1997 (11) TMI 80 - HC - Income TaxExtract: .......e point, one of the Rajasthan High Court in the case of CIT vs. Trinity Hospital (1996) 131 CTR (Raj) 328 (1997) 225 ITR 178 (Raj) and the other of the Kerala High Court in the case of CIT vs. Upasana Hospital (1997) 139 CTR (Ker) 518 (1997) 225 ITR 845 (Ker). 4. The question is accordingly answered in the affirmative and in favour of the assessee.
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