https://www.taxtmi.com/caselaws?id=172070 Amounts received from persons who booked and used a marriage hall were taxable as "charges for marriage hall" where they were received in relation to the letting out of the hall; labeling them as donations, charity or corpus contributions did not change their character. Where the hall was let out below the statutory minimum, the authorities could treat the concessional collections as full charges for tax computation under the deeming provision, which prevents avoidance through undercharging or account splitting. The tax demand was therefore sustained. en-us Wed, 21 Aug 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172070 Amounts received from persons who booked and used a marriage hall were taxable as "charges for marriage hall" where they were received in relation to the letting out of the hall; labeling them as donations, charity or corpus contributions did not change their character. Where the hall was let out below the statutory minimum, the authorities could treat the concessional collections as full charges for tax computation under the deeming provision, which prevents avoidance through undercharging or account splitting. The tax demand was therefore sustained. Case-Laws VAT and Sales Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172070