Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Royalty payment to a related person - it is wrong to conclude that that Tarun Mohan being a Director of the respondent was not entitled to enter into an agreement for the transfer of his assets to the company - This ignores the fundamental concept that the assessee being a company incorporated under the Companies Act, 1956 is a separate legal juristic entity - HC
Royalty payment to a related person - it is wrong to conclude that that Tarun Mohan being a Director of the respondent was not entitled to enter into an agreement for the transfer of his assets to the company - This ignores the fundamental concept that the assessee being a company incorporated under the Companies Act, 1956 is a separate legal juristic entity - HC
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