https://www.taxtmi.com/circulars?id=5095 The Board accepts the Income-tax Appellate Tribunal's view that luxury tax and similar State levies do not form part of room charges under section 2(10) of the Expenditure-tax Act, 1987, and withdraws earlier circulars that had required inclusion of such taxes in the room-charge base for Expenditure-tax applicability. en-us Fri, 11 Feb 1994 00:00:00 +0530 Sat, 09 Aug 2008 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5095 The Board accepts the Income-tax Appellate Tribunal's view that luxury tax and similar State levies do not form part of room charges under section 2(10) of the Expenditure-tax Act, 1987, and withdraws earlier circulars that had required inclusion of such taxes in the room-charge base for Expenditure-tax applicability. Circulars Income Tax Fri, 11 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5095