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2016 (2) TMI 39 - AT - Income TaxDisallowance of deduction u/s 80IC - as per revenue ‘eco-tourism’ is a condition precedent for claiming deduction u/s 80IC and since the assessee failed to produce muster rolls of labourers, the same was not allowed - Held that:- The assessee falls in the ken of eco-tourism which qualifies for deduction u/s 80IC of the Act and, therefore, we set aside the orders of the authorities below and allow the grounds taken by the assessee. See Shri Bidhi Chand Singhal, Versus. Income Tax Officer [2010 (11) TMI 957 - ITAT DELHI] - Decided in favour of assessee
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