Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.