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        Direct Taxes

        Rule 3 - Determination of room charges in the case of composite charge

        Expenditure-tax Rules, 1987

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        Room charges allocation from composite accommodation charge by deducting breakfast and meal components as specified. Determination of room charges from a composite accommodation-and-food charge requires deducting specified food components from the total composite charge: if the composite charge includes breakfast only, deduct the breakfast charge; if it includes breakfast and one meal, deduct both meal charges; if it includes breakfast and two meals, deduct breakfast plus two meals to compute the room charge under the Expenditure-tax Rules.
                          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.

                              Room charges allocation from composite accommodation charge by deducting breakfast and meal components as specified.

                              Determination of room charges from a composite accommodation-and-food charge requires deducting specified food components from the total composite charge: if the composite charge includes breakfast only, deduct the breakfast charge; if it includes breakfast and one meal, deduct both meal charges; if it includes breakfast and two meals, deduct breakfast plus two meals to compute the room charge under the Expenditure-tax Rules.


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