2019 (2) TMI 1712

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....de 35AD(5)(aa) of the Act. The Ld. CIT(A) has erred in law and on facts by not appreciating the facts that the Indian Tourism, Ministry of Tourism, Govt. of India had given approval with the condition that the assessee should apply separately to avail the concession under the Act, however the assessee failed to apply separately for the purpose of deduction under the Act. Fact emanates from assessment order. "(1) That assessee had made application to India Tourism Mumbai with a fees of Rs. 8,000/ - by Demand Draft. India Tourism, Mumbai, a part of Ministry of Tourism, Govt. of India vide its letter No. ITM (750)(1111)/2010 dated 02/08/2010 had submit ted that the demand draft submit ted by the assessee of Rs. 8,000/ - is returned fo....

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....pressing its intent ion to the Department of Tourism, Govt. of India, C-1 Hutments, Dalhousie Road, New Delhi 110011 to avail the same in writing." Further, the assessee had not furnished following licenses:- 1. Completion Certificate 2. Occupation Certificate 3. Treated Potable Water License 4. Weights and Measures Certificate 5. Hygiene and Sani tary Certificate 6. Sewage License 7. Structural Safety Certificate In view of above, it is clear that the Indian Tourism, the Ministry of Tourism, Govt. of India had given its approval with the condition that the assessee should apply separately to avail the concession under Income Tax Act. The assessee had not appli....

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....ts of the assessee on the operation. As per provisions of sect ion, any capital expenditure incurred by the assessee prior to commencement of operation of the new unit shall be allowed as deduction in the previous year in which the assessee commences the operation of hotel business. Sec. 35AD(5)(aa) is regarding deduction in respect of expenditure on specified business:- "on or after 1s t day of April, 2010, where the specified business is in the nature of building and operating a new hotel of Two Star or above category as classified by the Central Government." In respect of its contention assessee submit ted copy of permission granted by the Ministry of Tourism letter dated 30/08/2010 wherein approval of three star hotel has been granted b....