Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is in fact carried on during the year
Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is in fact carried on during the year
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