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<h1>Assessee entitled to higher depreciation & development rebate for approved hotels from 1968-69 onwards.</h1> The assessee is entitled to higher depreciation and development rebate for approved hotels from 1968-69 onwards as confirmed by a Government letter. The ... - The appeal was about whether the assessee is entitled to higher depreciation and development rebate for approved hotels. The Government letter confirmed approval from 1968-69 onwards, so the assessee is entitled to the claim. The appeal by the Department was dismissed. (Case: Appellate Tribunal ITAT MADRAS-A, Citation: 1979 (7) TMI 144 - ITAT MADRAS-A)