Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Allowability of Deduction Claim u/s 80IB (4) - As the assessee's industrial undertaking was 'located in an industrially backward State' of Pondicherry, there was no need to fulfill the requirements of SSI - AT
Allowability of Deduction Claim u/s 80IB (4) - As the assessee's industrial undertaking was 'located in an industrially backward State' of Pondicherry, there was no need to fulfill the requirements of SSI - AT
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