757/CBDT.

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....(d). It was found that in this case, even tough the hotel had been graded by the Ministry of Tourism & Civil aviation on the basis of application made by it or such purposes, such application could not be considered as an application for purposes of section 80J(6)(d). 2. Avoid recurrence of such situations in future, the requirements of section 80J(6) will have to be clearly understood. These are....