Can a hotel claim deduction u/s 80IB by stating saloon services as an integral part?

Case: BIR HOTELS PVT LTD vs ASSISTANT COMMISSIONER OF INCOME TAX AND ANR, HC Allahabad Listen to the case summary BIR HOTELS PVT LTD vs ASSISTANT COMMISSIONER OF INCOME TAX AND ANR, HC Allahabad here Background: The assessee, a 3-star hotel entered into a franchise agreement with Lakme saloon and claimed deduction u/s 80IB on the … Continue reading Can a hotel claim deduction u/s 80IB by stating saloon services as an integral part?