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| The Tax Publishers2020 TaxPub(DT) 3795 (Chd-Trib) : (2020) 205 TTJ 0469 INCOME TAX ACT, 1961
Section 80-IC
Where AO denied assessee's claim of deduction under section 80-IC on account of carrying out eco-tourism activity, issue was restored back to AO to verify claim of the assessee for determining whether eco-tourism activity was being carried out or not in the light of guidelines issued by jurisdictional High Court.
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Deduction under section 80-IC - Assessee claiming to be carrying out eco tourism activity - Outright rejection solely on the basis of NOC obtained from the HPSEPPB -
Assessee firm running hotel in the name and style of M/s. Hotel Landmark at the mall, Shimla claimed deduction under section 80-IC on account of carrying out eco-tourism activity on the basis of NOC obtained from Himachal Pradesh State Environment Protection Pollution Board (HPSEPPB). AO rejected assessee's claim.Held: Matter was restored back to AO to verify claim of the assessee for determining whether eco-tourism activity was being carried out or not in the light of guidelines issued by jurisdictional High Court.
Applied:CIT v. Aanchal Hotels (P) Ltd. (2016) 138 DTR (Uttarakhand) 169 : 2016 TaxPub(DT) 3047 (Uttarakhand-HC).
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
ITAT, CHANDIGARH 'A' BENCH
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