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2013 (12) TMI 614 - ALLAHABAD HIGH COURTDeductions u/s 80HHD - Held that:- Following assessee's own case [2009 (10) TMI 22 - ALLAHABAD HIGH COURT] for earlier assessment year 1990-91 - The room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act - The room tariff comes within the expression, 'services provided to foreign tourists' - Decided against Revenue.
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