Delegated approval authority requires hotels to obtain specific tax approvals from the tourism ministry before claiming income-tax concessions. Delegated authority in the Ministry of Tourism grants the statutory approvals enabling domestic hotel companies to claim income-tax concessions; administrative licences to run a hotel are distinct and do not substitute for those statutory approvals, and income-tax authorities must verify specific approvals before allowing tax benefits.
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Provisions expressly mentioned in the judgment/order text.
Delegated approval authority requires hotels to obtain specific tax approvals from the tourism ministry before claiming income-tax concessions.
Delegated authority in the Ministry of Tourism grants the statutory approvals enabling domestic hotel companies to claim income-tax concessions; administrative licences to run a hotel are distinct and do not substitute for those statutory approvals, and income-tax authorities must verify specific approvals before allowing tax benefits.
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