Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
The reassessment proceedings were completed against the assessee to explain the deposits, whereas AIR information was in respect of amount received from HSBC Bank - reassessment proceedings completed against the assessee are bad in law and invalid. - AT
The reassessment proceedings were completed against the assessee to explain the deposits, whereas AIR information was in respect of amount received from HSBC Bank - reassessment proceedings completed against the assessee are bad in law and invalid. - AT
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