Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-13-2002
Reported in : (2002)81ITD160(Delhi)
1. The appeal has been filed by the assessee against the order of the CIT(A), dt 29th Dec., 1998, pertaining to asst. yr. 1994-95. The first ground of appeal relates to deduction under Section 80-O of the Act.2. The assessee-company provides professional services in the field of medicines. It is headed by Dr. N.P.S. Chawla and Dr. (Miss) Devjit Kinberlay Chawla, as directors. The assessee-company got the necessary expertise in the matter of providing emergency medical assistance to any person anywhere in India on call. It has on its own panel several qualified doctors who always remain on call, provide necessary medical services wherever required and give professional information to foreign insurers. It is patronised by almost all the insurance companies in the world and some important select embassies of foreign countries, though no formal agreement exist in some of the cases. After providing required treatment they are also provided qualified doctor to escort them back to their dest...
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