Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Revision u/s 263 - undisclosed receipts - The vital discrepancies were not pointed out by the Assessing Officer at the time of assessment proceedings. Pr. CIT after making proper enquiry pointed out that that the assessee company had understated its revenue from operations - assessment order was erroneous in so far as it was prejudicial to the interests of revenue. - AT
Revision u/s 263 - undisclosed receipts - The vital discrepancies were not pointed out by the Assessing Officer at the time of assessment proceedings. Pr. CIT after making proper enquiry pointed out that that the assessee company had understated its revenue from operations - assessment order was erroneous in so far as it was prejudicial to the interests of revenue. - AT
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