Chargeable expenditure definition under expenditure-tax: hotel and restaurant supplies subject to defined inclusions and specific exclusions. Section defines chargeable expenditure to include payments for hotel accommodation and restaurant provision of food or drink, and excludes payments in foreign exchange (with a deeming rule for converted currency), expenditures by persons under the Vienna Conventions, expenditures in shops or offices not owned or managed by the hotelier, and tax payments; terms 'foreign exchange' and 'Indian currency' are given their statutory meanings from the Foreign Exchange Regulation Act.
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.
Chargeable expenditure definition under expenditure-tax: hotel and restaurant supplies subject to defined inclusions and specific exclusions.
Section defines chargeable expenditure to include payments for hotel accommodation and restaurant provision of food or drink, and excludes payments in foreign exchange (with a deeming rule for converted currency), expenditures by persons under the Vienna Conventions, expenditures in shops or offices not owned or managed by the hotelier, and tax payments; terms "foreign exchange" and "Indian currency" are given their statutory meanings from the Foreign Exchange Regulation Act.
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