Sec. 35AD deduction couldn't be denied if AO did not dispute operation of hotel during relevant year

IT: Where Assessing Officer rejected assessee's claim for deduction under section 35AD(5)(aa) on ground that assessee had obtained classification as a three star category hotel only during next assessment year, in view of fact that revenue had not disputed operation of new hotel from relevant financial year and, moreover, assessee had filed application for classification of hotel in three star category in assessment year in question itself, impugned order passed by Assessing Officer was to be se

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