Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no additions - AT
The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no additions - AT
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