Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Receipts towards Area Development Fund (ADF) – AO direct to exclude fully the amount included towards “Area Development Fund“ in the income of the assessee and also to withdraw the amount allowed as a business expenditure towards ADF - AT
Receipts towards Area Development Fund (ADF) – AO direct to exclude fully the amount included towards “Area Development Fund“ in the income of the assessee and also to withdraw the amount allowed as a business expenditure towards ADF - AT
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