Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Deduction u/s 80P - ‘Member’ includes ‘Associate Member’ - authorities cannot go beyond their jurisdiction and make classification within a classification of members to deny the benefit of deduction. - AT
Deduction u/s 80P - ‘Member’ includes ‘Associate Member’ - authorities cannot go beyond their jurisdiction and make classification within a classification of members to deny the benefit of deduction. - AT
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