Income from convention centre run by a hotel company is eligible to expenditure tax

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 situate in a single compound. But the case of the Revenue is not built up on the above factor. Keeping separate accounts and keeping separate facilities for the conventio...