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2005 (11) TMI 49 - HC - Income TaxIn respect of additional depreciation on air-conditioners and fans Held that, other electrical items such as stabilizer, electric fans, scanner and air-conditioners used to keep analytical systems at a particular temperature were necessary for the purposes of production of article or thing and, hence, would qualify for allowance. - Tribunal is right in deleting the addition made by the Income-tax Officer on account of cost of construction of the building - Tribunal is right in law and on facts in holding that the running of heart hospital and the intensive coronary care unit is an independent business activity different from professional service rendered as physician by the assessee - Tribunal is right in holding that the intensive coronary care unit is a SSI undertaking within the meaning of section 32A, and directing the Income-tax Officer to allow investment allowance on the heart monitoring machine and treadmill machine in the hospital
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