whether at the hotel or outside the hotel. He would urge that even services outside the survey number in which the hotel building is situated ... advisedly used in the definition. The reason for such inclusive definition is not far to seek. Residential accommodation in a hotel is the pivot
holding that the assessee hotel is eligible
for deduction u/s 80IC even though a separate deduction for hotels is
provided in section 80IB ... 80IC of Rs. 77,32,590/- as the
definition of 'eco-tourism' including hotels as given in Schedule XIV and
the concept
income from
operations of Indore hotel is squarely rejected on this ground.
v) Hotel at Chandigarh;
The Chandigarh hotel of the assessee has been built ... operating a hotel of two star or above. The word
'hotel' was amended from the word 'new hotel' in the Finance
food materials in the assessee's hotel as manufacture. Similarly, any customer visiting a hotel would ask to be supplied with the food ... that the assessee manufactures or processes goods in its hotel. The definition is always subject to context and expression "manufacture" does not connote
customers.
14. The hotel business was started in January, 1994. Prior to the starting of hotel business, some of the restaurant businesses were started during ... units in the composite hotel building. It was submitted that the definition of hotel is not inclusive definition as a building or part
covered within its meaning but which are included within
the definition. In other words, hotels are included within the
scope of the term 'ecotourism ... Schedule-
XIV, Part C)
==========================================
Eco-tourism Eco-tourism including hotels,
Hotels, resorts, spa resorts, spa, entertainment/
Entertainment/amuse- amusement parks and
ment Parks and rope
80IC of the Act. The assessee runs a hotel in a city. This hotel
is not a part of any Eco-tourism project. Since ... activity of running a hotel is
covered in the inclusive definition of Eco-tourism given in entry No. 15 of
3
schedule
provided by the hotel. The food prepared in the hotel is meant primarily for consumption in the premises of the hotel. No article or thing ... regarded as essential in all well conducted modern hotels.
17. In England, a hotel under the Hotel Proprietors Act, 1956, is an establishment held
decision in Taj Hotel case that sanitary pipe and fittings rendering service in a hotel is coming within the definition of the capital goods ... necessity of the sanitary fittings in a hotel is considered to attract the definition of plant within the Section 10(vii)(b) read with Section
Mahal Hotel [1971] 82 1TR 44, the Supreme Court considered the question whether sanitary pipeline fittings installed in a hotel, fell within the definition ... Supreme Court held that sanitary fittings in bathrooms in a hotel fell within the definition of 'plant'.
4. The above ratio squarely applies
