TMI BlogDeduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel...Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer and direct the A.O. to examine claim of the assessee in light of arguments of the assessee that there was no fault from their side in getting approval from competent authority. In case, the Assessing Officer finds that there is a delay from competent authority side in granting approval, then the Assessing Officer is directed to all..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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