Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Unexplained expenses u/s 69C - Discrepancy found in the payment of custom duty as per AIR [“Annual Information Report”] - Assessee failed to explain the reasons for variation and the SAD [“Special Additional Duty”] classified as current asset to be reflected in the P&L A/c at the stage of receipt of the funds/set off. - AT
Unexplained expenses u/s 69C - Discrepancy found in the payment of custom duty as per AIR [“Annual Information Report”] - Assessee failed to explain the reasons for variation and the SAD [“Special Additional Duty”] classified as current asset to be reflected in the P&L A/c at the stage of receipt of the funds/set off. - AT
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