Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change of opinion, thus the order of the CIT is restored. - HC
Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change of opinion, thus the order of the CIT is restored. - HC
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