Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC
Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC
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