Saturday, October 18, 2014

[aaykarbhavan] No sec. 32A relief for investment in hotel as preparation of food items therein couldn’t be deemed as manufacture



No sec. 32A relief for investment in hotel as preparation of food items therein couldn't be deemed as manufacture

October 18, 2014[2014] 49 taxmann.com 298 (Rajasthan)/[2014] 362 ITR 483 (Rajasthan)
IT : Preparation of food in hotel is not manufacture, thus hotel building is not a plant entitled to investment allowance
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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