https://www.taxtmi.com/caselaws?id=10074 The High Court ruled in favor of the assessee, a private limited company running a hotel, in a case involving the Expenditure-tax Act. The Court held that expenditure-tax was not applicable as there was only one unit of residential accommodation with rent exceeding Rs. 400 per day. Additionally, the Court interpreted the Act to encompass all units in the hotel for taxation purposes, aligning with the legislative intent. The assessee prevailed against the Revenue on both issues, ensuring a broader understanding of the term "any unit of residential accommodation" under the Expenditure-tax Act. en-us Tue, 05 Oct 2004 00:00:00 +0530 Tue, 07 Jul 2009 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10074 The High Court ruled in favor of the assessee, a private limited company running a hotel, in a case involving the Expenditure-tax Act. The Court held that expenditure-tax was not applicable as there was only one unit of residential accommodation with rent exceeding Rs. 400 per day. Additionally, the Court interpreted the Act to encompass all units in the hotel for taxation purposes, aligning with the legislative intent. The assessee prevailed against the Revenue on both issues, ensuring a broader understanding of the term "any unit of residential accommodation" under the Expenditure-tax Act. Case-Laws Income Tax Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10074