https://www.taxtmi.com/caselaws?id=217775 The ITAT Delhi Bench allowed the appeals, directing the Assessing Officer to grant the deduction under Section 80IC to the assessee. The decision was based on the substantial expansion of the existing hotel within the specified period, meeting the statutory requirements for the deduction, despite the hotel having commenced operations outside that period. en-us Fri, 12 Oct 2012 00:00:00 +0530 Tue, 23 Oct 2012 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217775 The ITAT Delhi Bench allowed the appeals, directing the Assessing Officer to grant the deduction under Section 80IC to the assessee. The decision was based on the substantial expansion of the existing hotel within the specified period, meeting the statutory requirements for the deduction, despite the hotel having commenced operations outside that period. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217775