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2007 (3) TMI 248 - SC - Income TaxWhether the appellant-hospital is an industrial undertaking entitled to the benefit of deduction u/s 80 HH – in order to constitute an industrial undertaking, be it u/s 32A or u/s 80HH, the important criteria to be applied by AO is to identify the Item in question, the process undertaken by it and the resultant output - in the present case there is no identification of the Items installed in the hospital by the Tribunal - not possible for this Court to express any opinion – matter remanded
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