Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Disallowance of business expenditure - very businessman have a right to acquire knowledge and special skills in management for implementation of systems and new techniques. - Simply because the turnover has fallen down and further granting license is pending before the Government are not at relevant factors to deny the business expenditure claimed by the Assessee. - AT
Disallowance of business expenditure - very businessman have a right to acquire knowledge and special skills in management for implementation of systems and new techniques. - Simply because the turnover has fallen down and further granting license is pending before the Government are not at relevant factors to deny the business expenditure claimed by the Assessee. - AT
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