Sec. 80-IC of Income-tax Act, 1961— Deduction — Order of CIT(A) was set aside to decide whether the assessee is carrying out eco-tourism activity.

Facts: Sole issue pointed out was related to eligibility of assessee to claim deduction under s. 80-IC on account of carrying out eco tourism activity by the assessee hotel.

Held, that order of CIT(A) was set aside allowing the claim of assessee on the basis of NOC issued by the State Pollution Board and restore the issue back to AO to examine the claim of assessee in accordance with the guidelines laid down by the Hon’ble Uttarakhand High Court in the case of Aanchal Hotels for determining whether the assessee is carrying out eco-tourism activity. In the result, appeal of Revenue is allowed for statistical purposes. - DEPUTY CIT V/s HOTEL LANDMARK - [2020] 205 TTJ 469 (ITAT-CHANDIGARH)