Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s 271(1)(c) - there is only a change of head of income and in the absence of any facts that the claim of the assessee was not bonafide - Tribunal was correct to delete penalty - HC
Penalty u/s 271(1)(c) - there is only a change of head of income and in the absence of any facts that the claim of the assessee was not bonafide - Tribunal was correct to delete penalty - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
