law: Expenditure-Tax Act, 1987 
  3. Application of the Act 
  
  This Act shall apply in relation to any
  
  chargeable expenditure- 
  (1) incurred in a hotel wherein the room
  
  charges for any unit of residential accommodation at the time of incurring of
  
  such expenditure are 4[two thousand rupees] or more per day per
  
  individual and where,- 
  (a) a composite charge
  
  is payable in respect of such unit and food, the room charges included therein
  
  shall be determined in the prescribed manner; 
  (b) (i) a composite
  
  charge is payable in respect of such unit, food, drinks and other services, or
  
  any of them, and the case is not covered by the provisions of sub-clause (a),
  
  or
  (ii) it appears to the
  
  Assessing Officer that the charges for such unit, food, drinks or other
  
  services are so arranged that the room charges are understated and the other
  
  charges are overstated, the Assessing Officer shall, for the purposes of this
  
  clause determine the room charges on such reasonable basis as he may deem fit;
  
  and
  (2) incurred in a restaurant 6[before
  
  the 1st day of June, 1992].]