https://www.taxtmi.com/caselaws?id=215616 The tribunal ruled in favor of the assessee, determining that the hotel qualifies for deduction under section 80-IC of the Income-tax Act as an eco-tourism project. The late submission of the Audit Report did not disqualify the claim, and the substantial expansion requirements were met. The tribunal directed the Assessing Officer to allow the deduction for the relevant assessment years, dismissing the Revenue's appeals and allowing the assessee's appeal. en-us Fri, 22 Jun 2012 00:00:00 +0530 Thu, 09 Aug 2012 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215616 The tribunal ruled in favor of the assessee, determining that the hotel qualifies for deduction under section 80-IC of the Income-tax Act as an eco-tourism project. The late submission of the Audit Report did not disqualify the claim, and the substantial expansion requirements were met. The tribunal directed the Assessing Officer to allow the deduction for the relevant assessment years, dismissing the Revenue's appeals and allowing the assessee's appeal. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215616