ITAT Decision on Deduction u/s 80IC to Hotels [Eco-tourism status not relevant]

Bidhi Chand Singhal Vs. ITO (ITAT Delhi) Assessment Year- 2006- 07 ITA No. 3419/Del/2009 ORDER I.P.BANSAL, JMPER : This is an appeal filed by the assessee which is directed against the order of CIT(A) dated 22.4.2009 for the AY 2006-07. Grounds of appeal read as under:- “1. Because the learned Commissioner of Income Tax (Appeals)-II, Dehradun has erred in misinterpreting the provisions of section 80IC of the Income Tax Act, 1961 and dismissing the appeal on that basis. 2. Because the Ld.Commissioner of Income Tax (Appeals)-II did not consider the very relevant fact that ...