Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Protective assessment - in the case of doubt or ambiguity about real entity in whose hands a particular income is to be assessed the AO is entitled to have recourse to make a protective assessment - HC
Protective assessment - in the case of doubt or ambiguity about real entity in whose hands a particular income is to be assessed the AO is entitled to have recourse to make a protective assessment - HC
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