Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
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