2022 (11) TMI 1396

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her room charges were less than ₹ 1,200/- per day per individual, no expenditure tax would be chargeable at all - As decided by HC [ 2019 (9) TMI 102 - BOMBAY HIGH COURT] assessee cannot claim benefit of the principle that such ambiguities in a fiscal statue deserve to be resolved in favour of the assessee. The principle that the ambiguities in a fiscal statute have to be resolved in favour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Adv. For the Respondent(s) : Mr. N. Venkatraman, Ld. ASG, Mr. Vikramjit Banerjee, ASG, Ms. Praveena Gautam, Adv., Mr. Rupesh Kumar, Adv., Mr. Digvijay Dam, Adv. And Mr. Raj Bahadur Yadav, AOR ORDER We do not find any good ground and reason to interfere with the impugned judgment and hence, the Special Leave Petitions are dismissed. Pending application(s), if any, shall stand dispo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X