Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
Note: It is a system-generated summary and is for quick reference only.
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