Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Where profit motive is involved and where no charity towards general public is being done, applicability of section 2(15) is certainly established and benefits of exemption u/s 12AA are not allowable - AT
Where profit motive is involved and where no charity towards general public is being done, applicability of section 2(15) is certainly established and benefits of exemption u/s 12AA are not allowable - AT
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