Absence of Figures in substantiated by Accounts Maintained: Kerala HC confirms Demand of Luxury Tax [Read Order]

The Kerala High Court confirmed demand of luxury tax in the absence of figures substantiated by accounts maintained by the assessee

By Kalyani B. Nair - On February 16, 2024 4:32 pm - 2 mins read

Absence of Figures - Accounts Maintained - Kerala HC - Demand of Luxury Tax - taxscan

A Division Bench of the Kerala High Court confirmed demand of luxury tax in the absence of figures substantiated by accounts maintained by the assessee, Bethsaida Hermitage & Tourism (P) Ltd. The petitioner assessee was assessed to tax under the Kerala Tax on Luxuries Act for the assessment year 2014-2015 on the room rent and…

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