https://www.taxtmi.com/caselaws?id=218658 The court remitted the matter to the Assessing Officer for a detailed inquiry into the actual chargeable expenditure under the Expenditure Tax Act. The assessee must provide records of accommodation charges for assessment. The decision aligns with the Himachal Pradesh High Court's interpretation, emphasizing the Act's effective enforcement. The questions of law favored the Revenue, stressing a practical interpretation of "any" to achieve the Act's objectives. en-us Tue, 09 Oct 2012 00:00:00 +0530 Thu, 22 Nov 2012 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218658 The court remitted the matter to the Assessing Officer for a detailed inquiry into the actual chargeable expenditure under the Expenditure Tax Act. The assessee must provide records of accommodation charges for assessment. The decision aligns with the Himachal Pradesh High Court's interpretation, emphasizing the Act's effective enforcement. The questions of law favored the Revenue, stressing a practical interpretation of "any" to achieve the Act's objectives. Case-Laws Income Tax Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218658