Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“ a judicial fetish - HC
The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“ a judicial fetish - HC
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