https://www.taxtmi.com/caselaws?id=24033 The High Court of Delhi ruled that expenditure paid by hotel business operators for accommodation is taxable under the Expenditure-tax Act, 1987. The court held that accommodation hire or lease charges in hotels are subject to tax as per Sections 5 and 7 of the Act, despite arguments against the taxability of certain expenditures. The court clarified that only specific categories of expenditures outlined in Section 5 are taxable, including accommodation charges. Additionally, the court rejected the exemption of tax on expenditure incurred in shops not owned or managed by the hotel. The petition was dismissed, affirming the tax liability on accommodation expenses in hotels. en-us Fri, 01 Sep 1989 00:00:00 +0530 Sat, 16 Jan 2010 11:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24033 The High Court of Delhi ruled that expenditure paid by hotel business operators for accommodation is taxable under the Expenditure-tax Act, 1987. The court held that accommodation hire or lease charges in hotels are subject to tax as per Sections 5 and 7 of the Act, despite arguments against the taxability of certain expenditures. The court clarified that only specific categories of expenditures outlined in Section 5 are taxable, including accommodation charges. Additionally, the court rejected the exemption of tax on expenditure incurred in shops not owned or managed by the hotel. The petition was dismissed, affirming the tax liability on accommodation expenses in hotels. Case-Laws Income Tax Fri, 01 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24033