Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Penalty u/s 271(1)(c) - merely because the assessee does not carry the matter in further appeal in view of the smallness of the amount involved, it does not mean that the assessee conceded to have either concealed the income or furnished inaccurate particulars thereof.
Penalty u/s 271(1)(c) - merely because the assessee does not carry the matter in further appeal in view of the smallness of the amount involved, it does not mean that the assessee conceded to have either concealed the income or furnished inaccurate particulars thereof.
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