https://www.taxtmi.com/caselaws?id=36480 The court ruled against the assessee, denying relief under section 80J of the Income-tax Act for a new wing in a hotel due to not meeting the requirement of fifty guest rooms with attached bathrooms. Additionally, the court held that no appeal lies against an order for interest under section 215 of the Act, deciding both issues against the assessee and awarding costs to the Commissioner. en-us Tue, 28 Oct 1980 00:00:00 +0530 Mon, 22 Mar 2010 15:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36480 The court ruled against the assessee, denying relief under section 80J of the Income-tax Act for a new wing in a hotel due to not meeting the requirement of fifty guest rooms with attached bathrooms. Additionally, the court held that no appeal lies against an order for interest under section 215 of the Act, deciding both issues against the assessee and awarding costs to the Commissioner. Case-Laws Income Tax Tue, 28 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36480