2014 (2) TMI 1150

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..... that:- The PET/CT scan is very much used in the treatment of cancer. The PET/CT scan gives both anatomic and metabolic information to assess the present condition of cancer growth in a patient. This instrument is useful not only in detecting cancer but also in treating the cancer by making a proper assessment of the condition of the patient. The PET/CT scan is also very essential in assessing the .....

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..... of Income-tax (Appeals)-III at Chennai, dated February 18, 2013 and arises out of the assessment completed under section 143(3) of the Income-tax Act, 1961. 2. The only issue raised by the Revenue in the present appeal is whether the medical diagnostic imaging equipment installed by the assessee could be considered in the nature of SPECT gamma camera and if so, entitled to for depreciation at .....

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..... ition of the patient. The PET/CT scan is also very essential in assessing the condition of patients suffering from cancer even at the advanced stage. This imaging technology is used not only in the treatment of cancer but also in the treatment of heart diseases and neurological diseases, as the PET/CT scan delivers the condition of vascular system of a patient. 4. In these circumstances, we uph .....

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