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    <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming that the income was from business operations and eligible for deduction under Section 80ID. The appeal by the Revenue was dismissed, and the hotel income was assessed under the head &quot;Income from Business and Profession.&quot; The order was pronounced in the Open Court on 21/02/2020.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming that the income was from business operations and eligible for deduction under Section 80ID. The appeal by the Revenue was dismissed, and the hotel income was assessed under the head &quot;Income from Business and Profession.&quot; The order was pronounced in the Open Court on 21/02/2020.</description>
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