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2005 (11) TMI 194 - AT - Income TaxExtract: .......ion, the legal position is more clear in the case of a tour operator because the exclusion of payments to hotels etc. is provided for in the statute itself by sub-section (2A) of section 80HHD. We, therefore, do not see much room for a view other than that adopted by the ld. CIT(A). We uphold the same and dismiss these appeals filed by the revenue.
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