https://www.taxtmi.com/caselaws?id=393790 The Tribunal allowed the appeal, granting the deduction under Section 35AD of the Income-tax Act, 1961. The Tribunal held that the classification certificate's date was irrelevant for the deduction, as long as the hotel met the criteria. The decision of the CIT (A) was overturned, and the disallowance of the deduction was deleted. The issue of interest under Section 234A was consequentially addressed in favor of the assessee due to the primary issue outcome. en-us Thu, 05 Dec 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393790 The Tribunal allowed the appeal, granting the deduction under Section 35AD of the Income-tax Act, 1961. The Tribunal held that the classification certificate's date was irrelevant for the deduction, as long as the hotel met the criteria. The decision of the CIT (A) was overturned, and the disallowance of the deduction was deleted. The issue of interest under Section 234A was consequentially addressed in favor of the assessee due to the primary issue outcome. Case-Laws Income Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393790