Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Nature of receipt - the compensation received by the assessee is for sterilization of the profit making apparatus of the assessee company - receipt is capital in nature - not taxable.
Nature of receipt - the compensation received by the assessee is for sterilization of the profit making apparatus of the assessee company - receipt is capital in nature - not taxable.
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