Where assessee claimed eligibility to avail deduction u/s 80IC on the basis of acquisition of ‘No Objection Certificate’ from Himachal Pradesh State Environment Protection Pollution Board. The matter was restored with the AO to examine the claim of the assessee in accordance with the guidelines laid down by the Hon’ble Uttarakhand High Court in the case of CIT v. Anchal Hotels Pvt. Ltd. (2016) 138 DTR 169/ 287 CTR 233/ 241 Taxman 108 (Uttarakhand) (HC), for determining whether the assessee is carrying out eco tourism activity. (AY. 2012-13)
Dy. CIT v. Hotel Landmark (2020) 190 DTR 415 / 205 TTJ 469 (Chd.)(Trib.)
S. 254(1) : Appellate Tribunal-Powers-Special Category States-deduction u/s. 80IC on basis of ‘NOC’-Matter restored with AO for fresh evaluation under the guidelines laid down by High Court. [S.80IC]