https://www.taxtmi.com/caselaws?id=122830 Rent and other collections from a convention centre operated by a five-star hotel were treated as part of the expenditure-tax base because the definition of "hotel" in section 2(6), read with section 3(1) and its explanation, was construed broadly. The expression "otherwise" was read to include accommodation and facilities used for conferences, meetings and similar purposes. As the convention centre was owned and managed as part of the hotel business, separate accounts or separate facilities did not make it a distinct business. Applying substance over form, the convention centre was treated as an extension of the hotel and the collections were held exigible to expenditure tax. en-us Mon, 20 Apr 2009 00:00:00 +0530 Sat, 18 Aug 2012 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122830 Rent and other collections from a convention centre operated by a five-star hotel were treated as part of the expenditure-tax base because the definition of "hotel" in section 2(6), read with section 3(1) and its explanation, was construed broadly. The expression "otherwise" was read to include accommodation and facilities used for conferences, meetings and similar purposes. As the convention centre was owned and managed as part of the hotel business, separate accounts or separate facilities did not make it a distinct business. Applying substance over form, the convention centre was treated as an extension of the hotel and the collections were held exigible to expenditure tax. Case-Laws Income Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122830