Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is manufacture but also an activity which is something beyond manufacture and which brings a new product into existence - exemption allowed - HC
Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is manufacture but also an activity which is something beyond manufacture and which brings a new product into existence - exemption allowed - HC
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