Assessee's Total Income Increased as Business Operations Controlled by Them, Not Shri S.J. Baid.

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....Determination of total income - addition to ncome in hands of assessee - actual business was controlled by the assessee and Shri S.J. Baid was only signing the papers as per directions of the assessee. Under these circumstances the substantive addition has been rightly made in the hands of the assessee - AT....