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of The Commissioner of Income Tax (Appeals) rejected the assessee's plea challenging the validity of proceedings u/s 153C and upheld their validity. The authorities below disallowed the expenses booked in the Profit & Loss account on the ground that the assessee was not engaged in any business activities. The assessee failed to provide supporting evidence before the appellate authorities. The Income Tax Appellate Tribunal upheld the Commissioner's findings on both issues, dismissing the assessee's grounds.
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