Assessment u/s 153A - Since the assessee company’s business has not commenced and that the construction...

Assessment u/s 153A - Since the assessee company’s business has not commenced and that the construction of the building was done out of the capital invested by the shareholders and hence, there was no case of earning of any income, what to say of any income from undisclosed sources, therefore, the substantive addition in the hands of the assessee company was not justified. - AT .....

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