Assessee Qualifies for Deduction u/s 80ID as Receipts Solely From Hotel Business, No Other Income Sources Found.

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....Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligible for deduction u/s.80ID.....