Expenditure-tax exemption for hotels under the income-tax clause suspends clause (a)'s application for the statutory period. An inserted proviso to clause (a) of section 4 of the Expenditure tax Act excludes application of that clause to a hotel referred to in clause (iia) of sub section (5) of section 80 IA of the Income tax Act; the exclusion applies from 1 April 1998 until 31 March 2008, thereby preventing clause (a) from operating with respect to that specified category of hotel for the stated period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Expenditure-tax exemption for hotels under the income-tax clause suspends clause (a)'s application for the statutory period.
An inserted proviso to clause (a) of section 4 of the Expenditure tax Act excludes application of that clause to a hotel referred to in clause (iia) of sub section (5) of section 80 IA of the Income tax Act; the exclusion applies from 1 April 1998 until 31 March 2008, thereby preventing clause (a) from operating with respect to that specified category of hotel for the stated period.
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