1979 (7) TMI 144

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..... run by the assessee as approved hotels for the asst. yr. 1974-75. 2. The assessee is a public limited company. The assessment with reference to the asst. yr. 1974-75 ended on 30th June, 1973. During this period the assessee owned three hotels namely, (1) Connemara Hotel, Madras, (2) West End Hotel, Bangalore (3) and Savoy Hotel, Ootacamund. During the assessment year the assessee had made claims .....

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..... Ltd., Madras had been on the approved list of the Government of India for the purpose of ss. 32(1)(v), 33(1)(b)(B)(ii) and 80B(7) of the IT Act, 1961, during the years relevant for the asst. yr. 1968-69 onwards. As against that order the Revenue is on appeal. 3. The only point sought to be made out by the ld. Deptt. Rep. is that the letter of the Government of India, Dept. of Tourism dt. 12/18t .....

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