Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of Interest - retrospective amendment - The liability to pay interest would only arise on default and is really in the nature of quasi-punishment. Interest liability can be prospective only. - interest set aside. - AT
Levy of Interest - retrospective amendment - The liability to pay interest would only arise on default and is really in the nature of quasi-punishment. Interest liability can be prospective only. - interest set aside. - AT
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