Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
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