Assessee-company was engaged in the business of operation of hotels. During the year, the assessee developed and started operating a new hotel Assessee claimed a deduction under section 35AD for expenditure incurred. The Assessing Officer denied the claim on the ground that assessee had obtained classification as a five-star hotel from a competent authority only during the next assessment year i.e., with effect from 21-3-2014 till 20-3-2019.    Assessee contended that it had applied for approval before competent authority much before commencement of business but authority had delayed in granting same, thus, the assessee could not be denied the benefit of the deduction. On appeal, the Tribunal remanded the matter back to Assessing Officer and if the delay was established, the assessee was to be allowed a deduction under section 35AD of the Act.  (AY. 2013-14)