Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the actions taken have been validated by the will of Parliament. Hence the decisions rendered contrary to the express intent of Section 97 is per incuriam. - Application dismissed - AT
Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the actions taken have been validated by the will of Parliament. Hence the decisions rendered contrary to the express intent of Section 97 is per incuriam. - Application dismissed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
