Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 472 - HC - Income TaxDeduction u/s.35AD - denial of deduction as absence of statutory certificates of classification for star rating which is mandatory as per the provision of section 35AD - HELD THAT:- In the case on hand, the Central Government has approved the proposal of the assessee for Three Star Hotel project and therefore, the interpretation made by the tribunal considering the fact of the case is just and legal. The law laid down in the case of Ceebros Hotels Pvt. Ltd. [2018 (12) TMI 333 - MADRAS HIGH COURT] is squarely applicable to the facts of the case on hand. Considering all the petitioner is approved for Three Star hotel project, it cannot be said that the tribunal has committed any error which requires interference of this Court. No substantial question of law involved.
|