https://www.taxtmi.com/caselaws?id=248212 The Tribunal upheld the disallowance of deductions claimed by a hotel company under sections 80HHD and 80-IB for the assessment year 2000-01. The Tribunal rejected the appellant's argument for deductions based on individual unit performance, ruling that deductions should be determined based on the entire business's turnover and earnings. The decision was influenced by previous judgments and aligned with the provisions of the Income-tax Act, leading to the dismissal of the appeal in favor of the Revenue. en-us Fri, 07 Mar 2014 00:00:00 +0530 Thu, 05 Jun 2014 12:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248212 The Tribunal upheld the disallowance of deductions claimed by a hotel company under sections 80HHD and 80-IB for the assessment year 2000-01. The Tribunal rejected the appellant's argument for deductions based on individual unit performance, ruling that deductions should be determined based on the entire business's turnover and earnings. The decision was influenced by previous judgments and aligned with the provisions of the Income-tax Act, leading to the dismissal of the appeal in favor of the Revenue. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248212