Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC
Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC
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