Home /
Deduction in respect of profits and gains from business of hotels - Sector 80ID
X X X X Extracts X X X X
X X X X Extracts X X X X
....year shall be allowed to assessee engaged in the business of hotel located in the specified district having a World Heritage Site. The hotel should be 2 star/ 3 star/ 4 star. The deduction under this section shall be available only if:- (i) the eligible business is not formed by the splitting up, or the reconstruction, of a business already in existence; (ii) the eligible business is not form....