Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
MRP based Valuation u/s 4A - there is no provision under the law to exclude warranty charges from the retail sale price while computing the assessable value - Demand confirmed invoking extended period of limitation - AT
MRP based Valuation u/s 4A - there is no provision under the law to exclude warranty charges from the retail sale price while computing the assessable value - Demand confirmed invoking extended period of limitation - AT
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