Section 5(2)(i) in The Hotel-Receipts Tax Act, 1980

[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(2)(i) in The Hotel-Receipts Tax Act, 1980

(i)a close connection shall be deemed to exist between a person carrying on the business of a hotel and another person if, in relation to the person carrying on the business of a hotel, such other person is a person referred to in clause (b) of sub-section (2) of section 40A of the Income-tax Act

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 5(2)(i) in The Hotel-Receipts Tax Act, 1980