Exemption for international organisation officials withdrawn; expenditure tax now applies to their foreign exchange hotel charges on official duty. Exemption from expenditure tax for officials of international organisations staying in hotels on official duty who paid or incurred charges in foreign exchange has been withdrawn effective October 1, 1992, and such officials (including World Bank mission staff) are no longer entitled to exemption; expenditures by persons covered by diplomatic or consular immunity under the Vienna Conventions remain excluded from the chargeable expenditure for expenditure tax. Board Circular No. 637 is modified accordingly.
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.
Exemption for international organisation officials withdrawn; expenditure tax now applies to their foreign exchange hotel charges on official duty.
Exemption from expenditure tax for officials of international organisations staying in hotels on official duty who paid or incurred charges in foreign exchange has been withdrawn effective October 1, 1992, and such officials (including World Bank mission staff) are no longer entitled to exemption; expenditures by persons covered by diplomatic or consular immunity under the Vienna Conventions remain excluded from the chargeable expenditure for expenditure tax. Board Circular No. 637 is modified accordingly.
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