9911796707
TMI Blog2013 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... m tariff comes within the expression, 'services provided to foreign tourists' - Decided against Revenue. - Income Tax Appeal No. - 439 of 2005 - - - Dated:- 12-12-2013 - Hon'ble Dr. Satish Chandra And Hon'ble B. Amit Sthalekar,JJ. For the Appellant : S.C.,A.N. Mahajan,B. Agrawal ORDER The present appeal has been filed by the Department under Section 260A of the Income Tax Act, 1961, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord, it appears that the sole grievance of the Department is pertaining to the deduction under Section 80-HHD of the Act and the issue is squarly covered by the judgment and order dated 12.12.2011, passed by this Court in the assessee's case in Income Tax Appeal No. 44 of 2004 - Commissioner of Income Tax vs. M/s. Banaras Hotels Limited. On reproduction, the order read as under:- "Present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar hotel under the name and style 'Hotel Taj Ganges' and derives income therefrom. It had claimed dedution under section 80HHD of the Income tax Act, 1961 at Rs. 56,40,135/- which represented total amount realised from foreign tourists inclusive of room tariffs. The Revenue restricted the deduction at Rs. 22,30,750/-. In the appeal preferred by the assessee the Commissioner of Income Tax (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P.T.C. 1373) vide judgment and order dated 28th October, 2009 has been pleased to hold that the room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act, 1961. The facts being similar and the questions raised herein have also been decided by this Court in the assessee's own case in respect of the Assessment Year 1990-91, respectfully fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
