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2004 (8) TMI 632 - AT - Income TaxExtract: .......erefore, be said to be a sale in any shop owned or managed by the person who carries on the business of a hotel . There is no element of sale. The Explanation (c) to section 80HHD(6), hence, does not have any bearing whatsoever to the said facilities. 13. In view of the above, ground No. 3 is also rejected. 14. Resultantly, the appeal is dismissed.
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