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of <h1>CBDT Clarifies Expenditure-tax Act: Includes Luxury and Similar State Taxes in Hotel 'Room Charges' Calculation.</h1> The circular issued by the Central Board of Direct Taxes clarifies the applicability of the Expenditure-tax Act, 1987, specifically regarding the inclusion of luxury tax and similar taxes levied by State Governments in the calculation of 'room charges' for hotels. It addresses doubts about the term 'such other taxes,' explaining that it should be interpreted as any tax similar in nature to a luxury tax. This interpretation is based on the principle of ejusdem generis, meaning the taxes considered should be of the same kind or category as luxury taxes.
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