Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – assessment Barred by limitation - AT
Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – assessment Barred by limitation - AT
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