Clarification on applicability of the Expenditure-tax Act, 1987

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....ime of incurring of such expenditure are Rs.1,200 or more per day per individual. (up to June 1, 1992, the Act was applicable to chargeable expenditure incurred in a hotel having room charges at Rs.400 or more per day per individual). The computation of room charges is used for the determination of applicability of the Expenditure-tax Act to any particular hotel. The Board has received several p....