Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Assessee had failed to pay tax due on the income returned at the time of filing the return or even before filing of appeal or even at the time when appeal was heard by the ld CIT(A) - CIT(A) rightly refused to admit Appeal since requirements of section 249(4)(a) not fulfilled - AT
Assessee had failed to pay tax due on the income returned at the time of filing the return or even before filing of appeal or even at the time when appeal was heard by the ld CIT(A) - CIT(A) rightly refused to admit Appeal since requirements of section 249(4)(a) not fulfilled - AT
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