Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Depreciation - reduction of subsidy from actual cost reduced - though subsidy was held as capital receipt but this cannot be held to be a rule of universal application without examination of relevant facts - HC
Depreciation - reduction of subsidy from actual cost reduced - though subsidy was held as capital receipt but this cannot be held to be a rule of universal application without examination of relevant facts - HC
Note: It is a system-generated summary and is for quick reference only.