Expenditure-Tax Act, 1987

Section - 5 - Meaning of chargeable expenditure

14a[Meaning of chargeable expenditure.

155. For the purposes of this Act, chargeable expenditure,-

(1) in relation to a hotel referred to in clause (1) of section 3, means any expenditure incurred in, or payments made to, the hotel in connection with the provision of-

(a)-any accommodation, residential or otherwise; or
(b)-16[***]
(c)-any accommodation in such hotel on hire or lease, *or
(d)-17[***]
-but does not include-
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