section 27(3)

In so far as the rents received from Samsung are concerned., the finding recorded by the Assessing Officer is that, the structure is constructed by the Company itself with its own funds and not that the super structure has been constructed by the shareholders on the land belonging to the Company or a case where the investments have been made on behalf of the shareholders. Therefore, the only conclusion is that not only does the Company exercise all such rights as that of.. Full Article