Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions are with non-members, the principles of mutuality can be invoked or denied - A nominal member cannot be treated as a non-member.
Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions are with non-members, the principles of mutuality can be invoked or denied - A nominal member cannot be treated as a non-member.
Note: It is a system-generated summary and is for quick reference only.