Clarification on applicability of the Expenditure-tax Act, 1987

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..... ircular No. 679 Dated 11/2/1994 The Board, vide Circular No. 645, dated 15-3-1993 (see [1993] 200 ITR (St.) 228) read with Circular No. 650, dated 31-5-1993 (see [1993] 202 ITR (St.) 18) had cl .....

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..... the Income-tax Appellate Tribunal holding against inclusion of the luxury tax as a part of the "room charges" under section 2(10) of the Expenditure-tax Act. The circulars of the Board referred above .....

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