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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prescribed authority for hotel approval under tax law removed; corresponding rule omitted, changing the approval framework.</h1> Rule 18AA of the Income-tax Rules, 1962, which prescribed the authority for approval of a hotel under section 80CC, has been omitted by the Income-tax (Fifth Amendment) Rules, 1996, effective from 1-4-1993, thereby deleting the specific regulatory provision that identified the approving authority for hotel approvals under the section.

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