Section 3(1)(b) in Expenditure-Tax Act, 1987

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Union of India - Subsection

Section 3(1)(b) in Expenditure-Tax Act, 1987

(b)

(i)a composite charge is payable in respect of such unit, food, drinks and other services, or any of them, and the case is not covered by the 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 and the other charges are overstated,

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Union of India - Subsection

Section 3(1)(b) in Expenditure-Tax Act, 1987