XYZ Ltd. commenced operations of the business of a new three-star hotel in Madurai, Tamil Nadu on 1.4.2017. The company incurred capital expenditure of 50 lakh during the period January, 2017 to March, 2017 exclusively for the above business, and capitalized the same in his books of account as on 1st April, 2017, Further, during the P.Y. 2017-18, it incurred capital expenditure of ? 2 crore (out of which?1.50 crore was for acquisition of land) exclusively for the above business. Compute the income under the head "Profits and gains of business or profession" for the A.Y.2018-19, assuming that XYZ Ltd. has fulfilled all the conditions specified for claim of deduction under section 35AD and has not claimed any deduction under Chapter VI-A under the heading"C. Deductions in respect of certain incomes". The profits from the business of running this hotel (before claiming deduction under section 35AD) for the A.Y.2018-19 is 25 lakhs. Assume that the company also have another existing business of running a four-star hotel in Coimbatore, which commenced operations ten years back, the profits from which are? 120 lakhs for the A.Y.2018-19. Also, assume that expenditure incurred during the previous year 2017- 18 are by account payee cheque or use of ECS through bank account