Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
Note: It is a system-generated summary and is for quick reference only.