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-
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| (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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