https://www.taxtmi.com/caselaws?id=385334 The court dismissed all tax appeals and the writ petition, ruling against the appellants. It held that the interpretation of Section 3(1) of the Expenditure Tax Act, where room charges should not be divided based on occupancy, was correct. Additionally, the court found that the exemption under the proviso to Section 4(a) could not apply to assessment years before 1995-96 due to the timing of necessary approvals. The court sided with the Revenue, rejecting the appellants' arguments and upholding the tax assessments. en-us Fri, 30 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385334 The court dismissed all tax appeals and the writ petition, ruling against the appellants. It held that the interpretation of Section 3(1) of the Expenditure Tax Act, where room charges should not be divided based on occupancy, was correct. Additionally, the court found that the exemption under the proviso to Section 4(a) could not apply to assessment years before 1995-96 due to the timing of necessary approvals. The court sided with the Revenue, rejecting the appellants' arguments and upholding the tax assessments. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385334