Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Revenue expenditure or capital expenditure - The assessee contributed towards part of the expenditure for construction of a bridge to prevent the sea water entering into the factory premises of the assessee - held as revenue expenditure - AT
Revenue expenditure or capital expenditure - The assessee contributed towards part of the expenditure for construction of a bridge to prevent the sea water entering into the factory premises of the assessee - held as revenue expenditure - AT
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