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2017 (11) TMI 268

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....ial Leave to Appeal (C) No(s). 24188/2017 - -<br>Income Tax<br>A. K. Sikri And Ashok Bhushan, JJ. For the Petitioner : Mr. Salil Kapoor,Adv. Ms. Soumya Singh,Adv. Mr. Sumit Lal Chandani,Adv. Mr. Ki....

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....hat basis, he submits that for the assessment year in question, i.e. Assessment Year 2009-10, there could not have been a business contrary thereto, namely no such business has been started and the af....