Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
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