2003 (1) TMI 29 - HC - Income Tax

Benefit of the Notification No. S.O. 165, dated December 19, 1986 - only question involved in this case is as to whether the area in question situated in the District of Jodhpur is an industrially backward area or not - Eighth Schedule under section 80-IA(2)(iv)(b) is the list of industrially backward States and Union Territories and this list includes the State of Rajasthan and against the State of Rajasthan the industrially backward districts have been mentioned which includes Jodhpur. The respondent is a hospital in Jodhpur. - The date of starting the production in this hospital is before December 7, 1984, and in any case it is before 1986. Therefore, the appellant cannot invoke the benefit of the notification

Summary

The High Court of Rajasthan dismissed two appeals under section 260A of the Income-tax Act, 1961, regarding the industrial backwardness of an area in the District of Jodhpur for assessment years 1990-91 and 1991-92. The court ruled that the area is considered industrially backward based on factual evidence, and the appellant cannot benefit from the exclusion of urban agglomeration.