https://www.taxtmi.com/caselaws?id=240949 The High Court upheld the Tribunal's decision to allow the deduction of room tariffs from foreign tourists under Section 80-HHD of the Income Tax Act, 1961. The Court ruled in favor of the assessee, emphasizing the inclusion of room tariffs in computing deductions for services provided to foreign tourists. This judgment reinforces previous interpretations of Section 80-HHD and sets a precedent for similar cases involving deductions under this provision of the Income Tax Act, 1961. en-us Thu, 12 Dec 2013 00:00:00 +0530 Sat, 14 Dec 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240949 The High Court upheld the Tribunal's decision to allow the deduction of room tariffs from foreign tourists under Section 80-HHD of the Income Tax Act, 1961. The Court ruled in favor of the assessee, emphasizing the inclusion of room tariffs in computing deductions for services provided to foreign tourists. This judgment reinforces previous interpretations of Section 80-HHD and sets a precedent for similar cases involving deductions under this provision of the Income Tax Act, 1961. Case-Laws Income Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240949