this connection, our attention has been invited to
Section 35AD of the Act, which contains a requirement
that the amount is to be capitalized ... assessee in order to enable him to claim
the benefit under Section 35AD of the Act. It is
contended that once the asset is acquired
registered
under the Companies Act, 1956 . The assessee claims
deduction under Section 35AD of the Act, of the entire
capital ... concluded rejecting the
claim of the petitioner for the deduction under Section
35AD of the Act. Aggrieved by the same, petitioner
preferred an appeal before
medical profession. It is also pointed out that from
perusal of Sections 35AD(8)(C) , 44AA and 80-IB , it is
evident that hospitals carry ... reference to other sections of
the Act. Therefore, with reference to Section
35AD(8)(C) , 44AA and 80-IB , it cannot be inferred that
35ad~§ii%2;z3i%:i§i3:
M'
3
§
if
3. Ge 2@--§8~.2Q€}8 at abeut 8&5} pm} the deceased
ieft
