2007 (3) TMI 248

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..... e 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
S.H. KAPADIA and B. SUDERSHAN REDDY JJ. S. Ganesh, Senior Advocates, (Mrs. Anjali K. Verm .....

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..... ntly the assessee's claim for deduction stood disallowed. 3. Aggrieved by the said order dated 5.3.1997, the matter was carried in appeal to the Commissioner (Appeals). Vide order dated 8.5.1998 the Commissioner (A) held that in view of two decisions of two separate High Courts, namely, Rajasthan High Court and Kerala High Court the assessee-hospital was an industrial undertaking entitled to dedu .....

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..... lt of manufacture is one of the test to be applied in judging whether the undertaking which buys this article is an industrial undertaking or not. Unfortunately, in the present case there is no identification of the Items installed in the hospital by the Tribunal and therefore it is not possible for this Court to express any opinion as to whether the assessee was entitled to deduction under Sectio .....

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