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1992 (1) TMI 71 - CALCUTTA HIGH COURT
Extract:
....... Legislature to include a hotel as well within section. 32A, it would have separately carved out a place for it as it did in section 80J (now repealed) or section 80-I or section 80HH. For the reasons aforesaid, we answer the question in the negative and against the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.