Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of penalty u/s 271(1)(c) - The Tribunal had observed that by not adding back the amount, no one had been benefitted as the assessee is an undertaking of Government of Punjab - No penalty - HC
Levy of penalty u/s 271(1)(c) - The Tribunal had observed that by not adding back the amount, no one had been benefitted as the assessee is an undertaking of Government of Punjab - No penalty - HC
Note: It is a system-generated summary and is for quick reference only.