https://www.taxtmi.com/caselaws?id=61841 The Tribunal ruled in favor of the assessee, determining that the Expenditure Tax Act, 1987 did not apply to the hotel as not all rooms were priced at Rs. 400 or more per day per individual. The appeal was allowed, and assessments related to alleged record manipulations were not upheld. en-us Fri, 22 Jan 1993 00:00:00 +0530 Sat, 15 Jan 2011 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61841 The Tribunal ruled in favor of the assessee, determining that the Expenditure Tax Act, 1987 did not apply to the hotel as not all rooms were priced at Rs. 400 or more per day per individual. The appeal was allowed, and assessments related to alleged record manipulations were not upheld. Case-Laws Income Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61841