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[2009] 178 Taxman 221 (SC)/[2009] 308 ITR 188 (SC)/[2009] 222 CTR 4 (SC) [2009] 178 TAXMAN 221 (SC) SUPREME COURT OF INDIA Down Town Hospital Ltd. v. Commissioner of Income-tax * S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ. CIVIL APPEAL NO. 102 OF 2002 MARCH 1, 2007 Section 80HH, read with section 32A, of the Income-tax Act, 1961 - Deductions - Profits and gains from hotels or industrial undertakings in backward areas - Assessment year 1994-95 - Whether, in order to constitute an industrial undertaking, be it under section 32A or under section 80HH, important criterion to be applied by Assessing Officer is to identify item in question, process undertaken by it and resultant output - Held, yes - During relevant assessment year, assessee-hospital having made investment in plant and machinery, claimed deduction under section 80HH - Assessing Officer rejected assessee's claim holding that it was not an industrial undertaking - Commissioner (Appeals) as well as Tribunal allowed assessee's claim - Whether since there was no identification of items installed in hospital by Tribunal, it was not possible to express any opinion as to whether assessee was entitled to deduction under section 80HH - Held, yes - Whether, therefore, matter was to be remitted to Tribunal for deciding case de novo in accordance with law - Held, yes CASES REFERRED TO CIT v. Trinity Hospital [1997] 225 ITR 178/[1996] 87 Taxman 127 (Raj.) [Para 3], CIT v. Upasana Hospital [1997] 225 ITR 845/[1996] 89 Taxman 525 (Ker.) [Para 3] and CIT v. Down Town Hospital (P.) Ltd. [2004] 267 ITR 439/ 139 Taxman 247 (Gauhati) [Para 4]. S. Ganesh, Mrs. Anjali K. Verma, Niraj Gupta and Harish J. Jhaveri for the Appellant. ORDER 1. A short question which arises for determination in this civil appeal is whether the appellant-hospital is an industrial undertaking entitled to the benefit of deduction under section 80HH of the Income-tax Act, 1961. In this appeal we are concerned with the assessment year 1994-95. 2. The appellant-assessee is a hospital having made investment in plant and machinery. It operates a nursing home in Guwahati. As stated above, the assessee claimed deduction under section 80HH for the assessment…

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