2003 (1) TMI 29

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..... -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. .....

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..... ether the area in question situated in the District of Jodhpur is an industrially backward area or not. There is no dispute that the production of the articles had begun in the instant case between December 31, 1980, and before April 3, 1990. Once this factual position is not disputed under section 80HH(2) of the Income-tax Act, it has to be taken as an industrially backward area for the purpose .....

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