Diagnostic Centre is not an industrial undertaking u/s. 80-IA

HIGH COURT OF DELHI Commissioner of Income-tax Versus Dewan Chand Satyapal IT APPEAL NOS. 87 OF 2003 AND 1411 & 1541 OF 2006† DECEMBER 21, 2012 ORDER S. Ravindra Bhat, J. – This judgment disposes of appeals by the revenue under Section 260A of the Income Tax Act 1961 against the orders of the Income Tax Appellate Tribunal (hereinafter referred to as “ITAT”) dated 16.08.2002, 26.10.2004 and 01.12.2005 respectively. The appeals involve similar substantial questions of law which are: (1) Whether the ITAT was correct in holding that a Diagnostic Centre is a...