Application of the Act

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....relation to any chargeable expendi­ture— (1) incurred [before the 1st day of June, 2003] in a hotel wherein the room charges for any unit of residential accommodation at the time of incu....

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.... provisions of sub-clause (a), or (ii) it appears to the Assessing Officer that the charges for such unit, food, drinks or other services are so arranged that the room charges are understated ....