Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1955 (9) TMI 44

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es below that the price of each meal served to the boarders should be taken as more than Re. 1, i.e., that they should be included in the taxable turnover. The charges for meals in the case of monthly boarders is Rs. 59-8-0 and in the case of fort- nightly boarders Rs. 29-14-0. It was the contention of the appli- cants that if these amounts are to be divided respectively by 30 or 31 and 14, i.e., .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent to two meals. Beyond showing that casual dinners were charged Rs. 1-2-0 per meal on all days except Sundays and holidays and Rs. 2-4-0 per meal on the latter, the applicants have made no attempt to show, by producing documents in their possession or otherwise, that the meals on Sundays and holidays were being charged for in the case of boarders at double the ordinary rates. The practice for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates