Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
Note: It is a system-generated summary and is for quick reference only.