Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Valuation of property - assessee clearly objected before the Assessing Officer against the adoption of stamp duty valuation - It was duty of the Assessing Officer to refer valuation of the property to the Valuation Cell of the Income-tax Department - AT
Valuation of property - assessee clearly objected before the Assessing Officer against the adoption of stamp duty valuation - It was duty of the Assessing Officer to refer valuation of the property to the Valuation Cell of the Income-tax Department - AT
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