Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract - deduction u/s 80IB not allowed - AT
Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract - deduction u/s 80IB not allowed - AT
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