Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
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