Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Revision u/s 263 - interest disallowance u/s 36(1)(iii) - When the case of the assessee is covered by the binding decision of the jurisdictional High Court, then there is no scope for holding the assessment order to be erroneous and prejudicial to the interest of revenue. - AT
Revision u/s 263 - interest disallowance u/s 36(1)(iii) - When the case of the assessee is covered by the binding decision of the jurisdictional High Court, then there is no scope for holding the assessment order to be erroneous and prejudicial to the interest of revenue. - AT
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