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TMI Blog2014 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) was justified - So far as the principle adopted, the eligibility to deduct u/s 80HHD and also the eligibility of deductions u/s 80-IB are the same, the Tribunal was justified in negativing the contentions of the appellant-assessee – Decided against Assessee. - ITA.No. 261 of 2013 - - - Dated:- 7-3-2014 - DR. MANJULA CHELLUR MR. A.M.SHAFFIQUE, JJ. FOR THE APPELLANT : SRI.JOSEPH M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 80-IB to the effect that for the purpose of computation of eligible deduction the profits and gains of the entire business of the hotel has to be taken into account. 3. Whether, in the facts and in the circumstances of the case, that the Tribunal is justified in sustaining the computation made by the authorities in the instant case for the purpose of determination of deductions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders of the Assessing Officer which came to be confirmed by the Commissioner of Income-tax (Appeals) was justified. So far as the principle adopted, the eligibility to deduct under section 80HHD and also the eligibility of deductions under section 80-IB being the same, the Tribunal was justified in negativing the contentions of the appellant-assessee. In the light of Hotel and Allied P. Ltd. v. D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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