Question And Answer
Subject: 206C[1G]
Category: 
Querist: bs
Answered by:
Tags:
Date: February 12, 2023
Query asked by bs

Overseas Tour Package  includes “Expenses incurred on travel Expenses incurred for stay Expenses incurred for boarding or lodging Any expenditure of similar nature or in relation thereto”

 

 

Are these cumulative or even any one of them will be called overseas tour package ?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

File Uploaded: Not Available


The definition is an inclusive definition, hence a broad interpretation must be given to it. In our opinion, expenses incurred on any one of the mentioned items or anything of a similar nature would attract section 206C(1G) of the Act.



Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org

Leave a Reply

Your email address will not be published. Required fields are marked *

*