Expenditure-tax Act,1987
Act No : 35
Section :
Meaning of Chargeable expenditure.
5. Meaning of Chargeable expenditure. 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) food or drink by the hotel, whether at the hotel or outside, or by any other person at the hotel; or (c) any accommodation in such hotel on hire or lease; or (d) any other services at the hotel, either by the hotel or by any other person, by way of beauty parlour, health club, swimming pool or other services, but does not include-- (i) any expenditure which is incurred, or payment for which is made, in foreign exchange. 7*[before the 1st day of October, 1992.] (ii) any expenditure incurred by persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963; (iii) any expenditure incurred in any shop or in any office which is not owned or managed by the person who carries on the business of a hotel; (iv) any expenditure by way of any tax, including tax under this Act. Explanation.--For the purposes of this clause,-- (a) expenditure incurred or any payments made in Indian currency obtained by conversion of foreign exchange into Indian currency shall in such cases and in such circumstances as may be prescribed be deemed to have been incurred or, as the case may be, made in foreign exchange; and (b) "foreign exchange" and "Indian currency" shall have the meanings respectively assigned to them in clauses (h) and (k) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973); (2) in relation to a restaurant referred to in clause (2) of section 3, means any expenditure incurred in, or payments made to, a restaurant in connection with the provision of food or drink by the restaurant, whether at the restaurant or outside, or by any other person in the restaurant, but does not include any expenditure referred to in sub-clauses (ii) and (iv) of clause (1).'] --------------------------------------------------------------------- 1. Ins. by Act 49 of 1991, S.174 (w.e.f. 1-10-1991). 2. Subs. by S. 115, ibid. (w.e.f. 1-10-1991). 3. Subs. by Act 18 of 1992, S. 105 (w.e.f. 1-6-1992). 4. Ins. by S. 105, ibid. (w.e.f 1-6-1992). 5. Subs. by Act 32 of 1994, (w.e.f. 1-6-1994). 6. Ins. by Act 18 of 1992, S. 106 (w.e.f. 1-6-1992). 7. Ins. by S.107, ibid. (w.e.f. 1-6-1992). 321 1*[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), 2*[Additional Director of Income -tax, Additional Commissioner of Income-tax, Deputy Director] income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.']; (2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued-- (a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions. (3) Every 1*[Assessing Officer] employed in the execution of this Act shall observe and follow the orders, instructions and directions issued for his guidance by the 1*[Director General or Director or by the Chief Commissioner or Commissioner"] --------------------------------------------------------------------- 1. Subs. by Act 26 of 1988, S.73 (w.e.f. 1-4-1988). 2. Subs. by Ac 32 of 1994, s. 58 (w.e.f. 1-6-1994). 322 or by the 1*[Additional Commissioner] of Income-tax or Deputy Commissioner within whose jurisdiction he performs his functions.
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