Entity Denied Five-Year Tax Holiday u/s 80ID; Business Not a New Establishment Due to Prior Hotel Use.

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....Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced already established business by way of transfer to a new business of a building previously used as a hotel. - assessee is not eligible for deduction - AT....