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2016 (12) TMI 1425 - ITAT DELHIDisallowance of claim of deduction under section 80IC - misconstruction of the statutory provisions contained in the Act - Held that:- From the submissions of the assessee, it reveals that the assessee has laid emphasis only on the rule of consistency, as can be seen from the written synopsis filed by the assessee before us. The observations of the Assessing Officer and the ld. CIT(A) in the light of various definitions of ecotourism as well as the observations made on the basis of office memorandum of finance bill, 2003 noted above also have not been countered by the ld. Counsel for the assessee. Complete examination is required on the norms of ecotourism whether existing in the present case or not. We, therefore, deem it expedient in the interest of justice to restore the entire matter to the file of Assessing Officer for deciding the issue afresh after considering the rule of consistency if the identical facts and circumstances are proved to exist in previous and subsequent years and also in terms of various norms of ecotourism as envisaged in the decision of Hon’ble Uttarakhand High Court in the case of Aanchal Hotels (P) Ltd. (2016 (6) TMI 1033 - UTTARAKHAND HIGH COURT) relied on by the assessee before us. Needless to say, the assessee shall be given reasonable opportunity of being heard.- Decided in favour of assessee for statistical purposes.
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