No 80-IA Deduction to MRI , CT Machine Diagnostics Centre

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Delhi High court has recently upturned the decision of ITAT on the subject of allowance of deduction u/s 80-IA to a MRI and CT scan centre . This decision is given in case of CIT vs Dewan Chand Satyapal 2013  29 taxmann.com 235 (DELHI) . The facts of the case is that the Assessing Officer (A.O.) passed an…

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