Section 7(1)(a) in Expenditure-Tax Act, 1987

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Union of India - Subsection

Section 7(1)(a) in Expenditure-Tax Act, 1987

(a)if such expenditure relates to any of the services, specified in sub-clauses (a) to (d) of clause (1) of section 5, provided by the hotel, the person who carries on the business of such hotel; and

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Union of India - Subsection

Section 7(1)(a) in Expenditure-Tax Act, 1987