Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT
Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT
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