Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Disallowance of prior paid expenses - prior period expenses can be allowed if bills are received in subsequent year - AS-5 stipulates that such expenditure should be given a particular treatment in the accounts - AT
Disallowance of prior paid expenses - prior period expenses can be allowed if bills are received in subsequent year - AS-5 stipulates that such expenditure should be given a particular treatment in the accounts - AT
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