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of <h1>Hotel Owner's Tax Status Unclear After Bombay High Court Ruling</h1> The Bombay High Court did not conclusively determine if the assessee running a hotel was engaged in manufacturing or processing goods for tax purposes due ... Additional Tax On Undistributed Profits, Closely Held Company, Company The Bombay High Court considered whether an assessee running a hotel was engaged in manufacturing or processing goods for tax purposes. The court found insufficient evidence to determine if the assessee's activities mainly consisted of manufacturing or processing goods, leading to the question being left unanswered. The court referred to a Kerala High Court decision but did not find the evidence presented sufficient to make a determination.
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