https://www.taxtmi.com/caselaws?id=384519 The court ruled in favor of the department, denying the appellant eligibility for the deduction under Section 80IB (7)(a) of the Income Tax Act. The court found that the saloon business was not integral to the core activity of the hotel business, as there was no direct nexus between the saloon activities and the hotel's core operations. Consequently, the appeal was dismissed. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384519 The court ruled in favor of the department, denying the appellant eligibility for the deduction under Section 80IB (7)(a) of the Income Tax Act. The court found that the saloon business was not integral to the core activity of the hotel business, as there was no direct nexus between the saloon activities and the hotel's core operations. Consequently, the appeal was dismissed. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384519