Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on the revenue to establish that the investment came from the assessee company itself - HC
Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on the revenue to establish that the investment came from the assessee company itself - HC
Note: It is a system-generated summary and is for quick reference only.