https://www.taxtmi.com/highlights?id=43120 Entitlement to claim deduction u/s 35AD(v)(aa) - the provision, which is obviously to encourage establishment of hotels of a particular category, should be read as a beneficial provision and therefore, the interpretation given by the Tribunal considering the facts of the case is perfectly valid en-us Thu, 06 Dec 2018 10:13:13 +0530 Thu, 06 Dec 2018 10:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43120 Entitlement to claim deduction u/s 35AD(v)(aa) - the provision, which is obviously to encourage establishment of hotels of a particular category, should be read as a beneficial provision and therefore, the interpretation given by the Tribunal considering the facts of the case is perfectly valid Highlights Income Tax Thu, 06 Dec 2018 10:13:13 +0530 https://www.taxtmi.com/highlights?id=43120