ITAT directs Re-examination of Section 11 Deduction for Hotel & Restaurant Association

Hotel and Restaurant Association Vs ITO (ITAT Mumbai) Re-examination of Section 11 Deduction for Hotel and Restaurant Association This order relates to an appeal filed by the Hotel and Restaurant Association challenging an order passed under Section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre, Delhi / CIT(A), for the Assessment Year 2016-17. The main issue in the appeal is the disallowance of deduction claimed by the appellant under section 11 of the IT Act.   The assessee argued that the CIT(A) did not properly consider the facts, grounds of appeal, and written su...