CIT(A) and keeping in view that the assessee has also shown, in its Profit and Loss Account, income from services and other income amounting to Rs.21,04,600/- and Rs.2,78,026/- respectively and also keeping in view that the AO has given no basis for making ad hoc addition we are of the view that the AO was not justified in making addition of Rs.25,08,701/- and hence we are inclined to uphold the o