https://www.taxtmi.com/caselaws?id=372813 Deduction under section 80ID was discussed for a hotel business where the evidence showed the hotel had obtained approvals and licences, had commenced operations, and had earned guest receipts assessed as business income. Technical objections about the completion certificate, an audit report describing the premises as under construction, and defects in Form No. 10CCBBA were treated as insufficient to overcome the operational evidence, while additional evidence was accepted because proper opportunity had not been given. The text also notes that a revised return and related rectification proceedings could support the deduction claim for the earlier year when the revised filing was on record and the department's records were not updated. en-us Tue, 25 Sep 2018 00:00:00 +0530 Sat, 29 Dec 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372813 Deduction under section 80ID was discussed for a hotel business where the evidence showed the hotel had obtained approvals and licences, had commenced operations, and had earned guest receipts assessed as business income. Technical objections about the completion certificate, an audit report describing the premises as under construction, and defects in Form No. 10CCBBA were treated as insufficient to overcome the operational evidence, while additional evidence was accepted because proper opportunity had not been given. The text also notes that a revised return and related rectification proceedings could support the deduction claim for the earlier year when the revised filing was on record and the department's records were not updated. Case-Laws Income Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372813