Collection of VAT in Hotels, Restaurants and Event Centres is Unconstitutional: Nigerian Federal Court
The Nigerian Federal Court held that it is unconstitutional in the perspective of the Constitution of the Federal Republic of Nigeria to collect Value-Added Tax (VAT) in hotels, restaurants and event centres. Trustees of Hotel
Snacks Provided by Hotel while delivering Mandap Keeping Services is not ‘Meal’: CESTAT [Read Order]
While denying Service Tax exemption to the Woodlands Hotels Pvt Ltd, the Bangalore bench of the Custom, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the snacks provided by the hotels while
Income Auditor vacancy in Westin Hotels & Resorts
Westin Hotels & Resorts is inviting applications for the position of Income Auditor. Westin Hotels & Resorts is an American upscale hotel chain owned by Marriott International. As of June 30, 2020, the Westin Brand
Repair & Maintenance Expenditure incurred by Hotel is Revenue in Nature: Delhi HC [Read Order]
The Delhi High Court recently ruled that the repair and maintenance expenditure incurred by a Hotel is revenue expenditure under the Income Tax Act. A division bench acting Justice S. Ravindra Bhat and Justice A.K.Chawla
Sale of a running Hotel is ` Slump Sale ’: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cochin bench has held that the sale of hotel premises would amount to a slump sale which is liable to the taxed under Section 50B of the Income Tax
Room Rent in Hospitals is out of the GST Net: Govt. [Read FAQs]
The Central Government, in a set of Frequently Asked Questions (FAQs) clarified that the rent paid by patients for hospital rooms are out of the ambit of the Goods and Services Tax (GST) regime. The
Relief to Dodla International: License Fee for licensing a fully furnished Hotel along with License to run the Hotel Taxable as ‘Other Income’: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai on February 8 ruled that license fee received by an assessee for licensing a fully furnished hotel along with a license to run the hotel is a business
Luxury Tax is payable on the Rent on Leasing Out of ‘Lawns’ by the Hotels: Rajasthan HC [Read Judgment]
In a significant ruling Assistant Commissioner v. M/s Raj Mahal Palace Hotel, the Rajasthan High Court held that the rent collected by the hotels on leasing out of lawns for the purpose of functions are
Liability to Pay Expenditure Tax arises on raising of a Composite Bill upon Conclusion of Hotel Stay: Madras HC [Read Judgment]
The division bench of the Madras High Court in CIT v. Adayar Gate Hotel Ltd, held that the taxable Event under the Expenditure Tax for Hotels arises upon raising of a composite bill upon conclusion
‘Share Application Money’ cannot be treated as Undisclosed Income: Bombay HC [Read Judgment]
While upholding the ITAT order, a division bench of Bombay High Court held that, Share application money cannot be treated as Undisclosed Income. The assessee company M/s. Likproof India P. Ltd is a sister concern
Payments received from Indian Hotel Owner for provision of GRS is Business Income: AAR [Read Order]
The New Delhi Bench of Authority of Advance Rulings in the application made by FRS Hotel Group (Lux) S.a.r.l. (Now FRHI Hotels & Resorts S.a.r.l.)  held that payments received by the applicant from the Indian
ITAT allows Deduction to Eco-Tourism Units including Hotels [Read Order]
A two-member bench of Income Tax Appellate Tribunal ( ITAT ) in the case M/s Sirmour Hotels Pvt Ltd vs. The DCIT held that Eco-Tourism unit including Hotels specified under Schedule XIV of the Income
DGGI busts Exporter Companies for defrauding exchequer through fraudulent claims of ITC and cash refund of around Rs. 61 cr
An intelligence was developed by the officers of DGGI that few exporter companies were engaged in fraudulent availment of Input Tax Credit (ITC) on the invoices of non-existing and fictitious firms or such firms which
Parliament has Power to Impose Service Tax on Activities relating to Sale of Lotteries: Sikkim HC [Read Judgment]
The Sikkim High Court, in M/s Future Gaming & Hotel Services (P) Ltd v. UOI, has upheld the constitutionality of amendments brought through the Finance Act, 2016, which made service tax leviable on a person
Selling of Bottled Water by Hotels/ Restaurants charging above MRP is not Illegal, says SC [Read Judgment]
A two-judge bench of the Supreme Court on Tuesday while allowing the hotels/ restaurants to sell bottled water above MRP, held that the provisions of the Standards of Weights and Measures Act, 1976, the Standards