Deduction in respect of profits and gains from business of hotels - Sector 80ID

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..... essment 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 f .....

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