Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Expenditure on spouse/ relatives of Director of the company is disallowed u/s 37 of the Income Tax Act - a sum of Rs. 13.38 lakhs incurred by the appellant-company on the foreign tours of spouses of the directors has rightly been disallowed - AT
Expenditure on spouse/ relatives of Director of the company is disallowed u/s 37 of the Income Tax Act - a sum of Rs. 13.38 lakhs incurred by the appellant-company on the foreign tours of spouses of the directors has rightly been disallowed - AT
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