2009 (2) TMI 47

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..... nce under section 32A of the Income-tax Act, 1961, on scanning machine – held that purchase of a scanner machine at the hands of a doctor in the medical profession is entitled to be treated as plant for deduction of investment allowance under section 32A - reference is accordingly, answered against the Revenue and in favour of the assessee
J. S. KHEHAR AND NAWAB SINGH JJ. Vivek Sethi for the C .....

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..... ala High Court in Commissioner of Income-tax v. Upasana Hospital [1997] 225 ITR 845. It was pointed out that the investment allowance claimed in the aforestated case, was on account of purchase of X-ray plant and ECG equipment. In Upasana Hospital's case [1997] 225 ITR 845 (Ker), the court arrived at the conclusion that a doctor in the medical profession was entitled to seek a deduction for the pu .....

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..... ioner and a stabilizer, as investment allowance under section 32A of the Act. 6. The issue under reference came for determination at the hands of the High Court of Andhra Pradesh in Commissioner of Income- tax v. Dr. S. Surender Reddy [2000] 243 ITR 110, wherein, the purchase of an X-ray machine, fans, stabilizer and scanner, as well as, equipment to be utilized for pathological tests, were treat .....

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