Assessee  claimed deduction under S. 35AD of the Act . The AO held that  newly commenced hotel, qua which deduction was claimed was not of specified category; that though assessee had started operating hotel, there was no formal launch and Government had not issued any classification certificate, certifying hotel as a four-star hotel. CIT(A) affirmed the order of the AO  and held that  certificate approving four-star hotel category issued by Ministry of Tourism, in respect of hotel was issued post-passing of assessment order on 30-1-2018, with effect from 29-1-2018, valid till 28-1-2023 and that, since assessee did not have requisite classification certification in year under consideration, benefit of deduction could not be provided. On appeal the Appellate Tribunal held that since conditions of S. 35AD are fulfilled, section, per se, not requiring any specific date of operation, deduction thereunder could not have been disallowed. (AY. 2015 -16)