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    <title>Hotel Renovation Costs Approved as Revenue Expenditure; No Increase in Rooms or Seating Capacity Claimed by Revenue.</title>
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    <description>Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or that the seating capacity was increased or otherwise - allowed as revenue expenditure - HC</description>
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      <title>Hotel Renovation Costs Approved as Revenue Expenditure; No Increase in Rooms or Seating Capacity Claimed by Revenue.</title>
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      <description>Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or that the seating capacity was increased or otherwise - allowed as revenue expenditure - HC</description>
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