Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
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