https://www.taxtmi.com/caselaws?id=63535 Residential accommodation and allied facilities run by a society for cultural and educational purposes, maintained on a no profit no loss basis and available mainly to members and invited persons, were not treated as a hotel for Hotel Receipts Tax Act purposes. Mere charging for use of the accommodation did not convert the institution into a commercial hotel, and the inclusive statutory definition could not be stretched to cover facilities ancillary to its non-profit objects. The receipts were therefore outside hotel receipts taxation, and the assessment was cancelled. en-us Tue, 15 Dec 1987 00:00:00 +0530 Mon, 31 Jan 2011 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63535 Residential accommodation and allied facilities run by a society for cultural and educational purposes, maintained on a no profit no loss basis and available mainly to members and invited persons, were not treated as a hotel for Hotel Receipts Tax Act purposes. Mere charging for use of the accommodation did not convert the institution into a commercial hotel, and the inclusive statutory definition could not be stretched to cover facilities ancillary to its non-profit objects. The receipts were therefore outside hotel receipts taxation, and the assessment was cancelled. Case-Laws Income Tax Tue, 15 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63535