https://www.taxtmi.com/caselaws?id=69301 A later Government of India tourism certification was treated as covering earlier years for hotel tax benefits, because it expressly stated that the assessee's hotels were on the approved list for the relevant assessment periods from 1968-69 onwards. On that basis, the assessee was held entitled to the higher rate of depreciation and development rebate available to approved hotels under the Income-tax Act, and the date of the approval letter did not defeat the claim for the earlier period. en-us Sat, 07 Jul 1979 00:00:00 +0530 Wed, 06 Apr 2011 11:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69301 A later Government of India tourism certification was treated as covering earlier years for hotel tax benefits, because it expressly stated that the assessee's hotels were on the approved list for the relevant assessment periods from 1968-69 onwards. On that basis, the assessee was held entitled to the higher rate of depreciation and development rebate available to approved hotels under the Income-tax Act, and the date of the approval letter did not defeat the claim for the earlier period. Case-Laws Income Tax Sat, 07 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69301