Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Indexation year for computation of long term capital gain in case of gift of capital asset – H Assessee must be treated to hold the capital asset in the year of acquisition of previous year - HC
Indexation year for computation of long term capital gain in case of gift of capital asset – H Assessee must be treated to hold the capital asset in the year of acquisition of previous year - HC
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