Leasing Land for RMC Plant Doesn't Imply Assessee Allowed Sister Concern to Use Property for Own Benefit.

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....Merely because, the assessee had leasing out the land to its sister concern for establishing RMC Plant with the understanding that the RMC would be supplied to it at concessional rates and on priority basis, does not establish that the assessee had allowed sister concern to use its property for its benefit - AT....