https://www.taxtmi.com/caselaws?id=329324 The court set aside the tribunal's orders and remanded the cases to the Assessing Officer to re-evaluate the eligibility of hotels in Uttarakhand for the deduction under Section 80-IC of the Indian Income Tax Act. The court emphasized that mere possession of a No Objection Certificate from the Pollution Control Board is not adequate to claim the deduction. It stressed the importance of considering the ecological and community impact of hotel operations in determining eligibility for the deduction, aligning with the promotion of environmentally responsible tourism. en-us Thu, 16 Jun 2016 00:00:00 +0530 Tue, 28 Jun 2016 18:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329324 The court set aside the tribunal's orders and remanded the cases to the Assessing Officer to re-evaluate the eligibility of hotels in Uttarakhand for the deduction under Section 80-IC of the Indian Income Tax Act. The court emphasized that mere possession of a No Objection Certificate from the Pollution Control Board is not adequate to claim the deduction. It stressed the importance of considering the ecological and community impact of hotel operations in determining eligibility for the deduction, aligning with the promotion of environmentally responsible tourism. Case-Laws Income Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329324