IN THE HIGH COURT OF DELHI AT NEW DELHI 
 67. 
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         ITA 1642/2006  
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 THE COMMISSIONER OF INCOME TAX .... Appellant 
 Through Mr.SanjeevSabharwal,Advocate. 
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 versus 
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 M/S DEWAN CHAND SATYAPAL           ..... Respondent 
 Through None. 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               20.11.2006 
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 CM No.15624/2006 
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 Exemption allowed subject to all  just exceptions. 
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 ITA 1642/2006 
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 Admit. 
 The following questions are framed for adjudication:- 
 1.Whether the Tribunal was correct in law in holding that a Diagnostic Centre is 
 an industrial undertaking within the meaning of Section 80 IA of the Income Tax 
 Act,1961 
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 2.Whether the Tribunal was correct in law in holding that the assessee was 
 entitled to deduction under Section 80 IA of the Act? 
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 ITA 1642/2006                                   Page  1/2 
 The appellant shall file within three months paper books in accordance with the 
 applicable Rules. 
 To be listed along with ITA 87/2003 and ITA 1411/2006 in the regular 
 course. 
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 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 NOVEMBER 20, 2006 
 dn 
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 ITA 1642/2006                                   Page  2/2 
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