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        Case ID :
        Income Tax

        Deduction u/s.35 AD(5)(aa) - whole of capital expenditure...

        Tax Deduction for Hotel Development: Section 35AD(5)(aa) Case Remanded for Reassessment Due to Approval Delays.

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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.
                                Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer and direct the A.O. to examine claim of the assessee in light of arguments of the assessee that there was no fault from their side in getting approval from competent authority. In case, the Assessing Officer finds that there is a delay from competent authority side in granting approval, then the Assessing Officer is directed to allow claim of deduction u/s. 35AD of the Act, in respect of expenditure incurred for specified business - AT
                                Note: It is a system-generated summary and is for quick reference only.
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