J.M.D. MEDICARE LTD. versus UNION OF INDIA
Exemption Industrial Planning ????? The manufacture or processing of goods, which means that the purchase of scanners from Essex, a medical diagnostic center overseas, will be paid for five years on payment of the supplier's credit which includes interest and The rate will be determined from mid-consultation. The Government Diagnostic Center does not process the equipment as an industrial measure when the scanner is engaged in the diagnosis of human body diseases by exposing films through the Diagnostic Center, interest tax is not exempt from the Indian Income Tax Act, 1961 10 (15) (iv) (c)
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