https://www.taxtmi.com/caselaws?id=24648 The court dismissed the writ petition, holding that the petitioner was not entitled to income-tax benefits before obtaining approval from the Central Government in 1976. The court emphasized the necessity of specific approvals under the Income-tax Act and the lack of authority of the Ministry of Tourism to grant such approvals before 1970. The petitioner's claim regarding the 1969 approval was deemed insufficient for tax benefits, and the court found no merit in the petition, leaving the parties to bear their own costs. en-us Wed, 17 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 14:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24648 The court dismissed the writ petition, holding that the petitioner was not entitled to income-tax benefits before obtaining approval from the Central Government in 1976. The court emphasized the necessity of specific approvals under the Income-tax Act and the lack of authority of the Ministry of Tourism to grant such approvals before 1970. The petitioner's claim regarding the 1969 approval was deemed insufficient for tax benefits, and the court found no merit in the petition, leaving the parties to bear their own costs. Case-Laws Income Tax Wed, 17 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24648