M/S. HYAGREEVA HOTELS & RESORTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 3, BANGALORE
In the result, both the appeals by the assessee are dismissed
ITA 166/BANG/2020[2007-08]Status: DisposedITAT Bangalore18 Jul 2022AY 2007-08
Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S
For Appellant: Shri Deepesh Wagle, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT)
Section 10ASection 139Section 139(1)Section 143(1)Section 147Section 148Section 80ASection 80I
reassessment proceedings, the AO denied deduction u/s. 80IB(7) of the Act on the ground that the project approval was granted to the assessee by the Regional Director of Tourism, instead of Director General of Tourism, Delhi.
5. On appeal, the CIT(Appeals) took into consideration the directions of the ITAT in assessee’s own case