https://www.taxtmi.com/caselaws?id=5817 SC held that hotel business and industrial undertaking are distinct for purposes of investment allowance under s.32A and deduction under s.80J. Machinery and plant used in a hotel fall within the proviso to s.32A because development rebate is allowable under s.33(1)(b)(B)(ii), and s.80J contains separate, different conditions for hotels in subs. (4) and (6). An entity carrying on hotel/trading activity cannot claim benefits available to industrial undertakings merely by arguing it produces foodstuffs or food packets; the claimed s.32A/ s.80J relief was not allowable. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5817 SC held that hotel business and industrial undertaking are distinct for purposes of investment allowance under s.32A and deduction under s.80J. Machinery and plant used in a hotel fall within the proviso to s.32A because development rebate is allowable under s.33(1)(b)(B)(ii), and s.80J contains separate, different conditions for hotels in subs. (4) and (6). An entity carrying on hotel/trading activity cannot claim benefits available to industrial undertakings merely by arguing it produces foodstuffs or food packets; the claimed s.32A/ s.80J relief was not allowable. Case-Laws Income Tax Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5817