Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Penalty u/s 271(1)(c) - Discrepancy or deficiency in the closing stock of the assessee - the mere addition on account of valuation of closing stock by adopting a different method will not attract the penalty U/s 271(1)(c)
Penalty u/s 271(1)(c) - Discrepancy or deficiency in the closing stock of the assessee - the mere addition on account of valuation of closing stock by adopting a different method will not attract the penalty U/s 271(1)(c)
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