2018 (8) TMI 1373

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..... business of manufacture and production of styrene butadiene rubber had not started. - no substantial question of law arises and the appeal is dismissed in limine - Decided against the revenue. - ITA 882/2018 - - - Dated:- 17-8-2018 - MR. SANJIV KHANNA AND MR. CHANDER SHEKHAR JJ. Appellant Through: Ms. Vibhooti Malhotra Mr. Ruchir Bhatia, Advocates Respondent Through: None O .....

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..... onstruction of the factory, i.e., the project. 4. It is an accepted and admitted position that the respondent/assessee had not commenced and was not engaged in any business activity as the business of manufacture and production of styrene butadiene rubber had not started. This factum is admitted and accepted in the assessment order. 5. In the aforesaid factual background, the issue raised by .....

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