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2008 (6) TMI 76 - GUJARAT HIGH COURTHotel - benefit u/s 80IA(4)(iii) – hotel in a place of pilgrimage - Once the prescribed authorities grant certificates, if the respondent authority wants to reject the same, then valid and justifiable reasons must be given for the same - since petitioner hotel is approved by the respondent under provisions of Rule 18BBC of ITR, then the petitioner will get relief at the specified rate in respect of the profit earned from hotel - benefit can’t be refused to the petitioner on any flimsy ground
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