Assessing Officer's Claim of Inflated Profits Using Sister Concern's Employees Overturned u/ss 10B(7) and 80IA(10.

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....Application of section 10B(7) r.w. section 80IA(10) - AO concluded that by taking the services of employees of the sister concern, the assessee had shown more than ordinary profits - observations of AO are not correct - AT....