Case Law Details
Case Name : Mfar Hotels Ltd. Vs. ACIT (ITAT Cochin)
Related Assessment Year :
Courts :
All ITAT ITAT Cochin
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For the purpose of Expenditure Tax Act, 1987 the convention center managed by a hotel is an extension of the hotel itself and therefore, rent collection from the convention center shall be eligible for the levy of expenditure tax.
RELEVANT PARAGRAPH
7. The hotel business carried on by the assessee and the convention center carried on by the assessee cannot, be treated as a single business only for the reason that both of them
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