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    <title>Approval of hotels for the purpose of claiming the various tax concessions envisaged in the Income-tax Act, 1961</title>
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    <description>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.</description>
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      <description>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.</description>
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