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Technical services

services' as well, Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552. The expression 'technical

Technical assistance

(New Encyclopaedia Britannica), Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552

Technical

the English Language), Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 SCC 552. The word 'technical'

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Residence

has no established home and is compelled to live in hotels, boarding houses are houses of others, his actual and physical

Property

SC 802. Decree is to be treated as property, Associated Hotels of India v. Jodha Mal Kuthiala, AIR 1950 Punj 201.

Privilege

(1974) 2 SCC 484: (1975) 1 SCR 720. [Bombay Rents Hotels and Lodging House Rates (Control) Act, 1947 s. 51(1)(ii)] An

Income

of a capital nature or of a revenue nature, Elel Hotels and Investments Ltd. v. Union of India, AIR 1990 SC

Neglect

Mohan Singh Pardeshi, (1994) 6 SCC 576 (579). [Bombay Rents, Hotels and Lodging House Rates Control Act, 1947, s. 12(3) (a)].

Luxury tax

directly falls on the consumers who enjoy the luxury, Express Hotels (P) Ltd. v. State of Gujarat, (1989) 3 SCC 677.

Luxury

mankind; at once corrupts the body and the mind', Express Hotels Private Ltd. v. State of Gujarat, AIR 1989 SC 1949

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