https://www.taxtmi.com/caselaws?id=258446 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decisions. The additions based on client code modifications were deemed unjustified as they relied on assumptions and notional profits. The alleged voluntary disclosure was found to be made under duress without specific incriminating evidence. The Tribunal's ruling aligned with previous decisions and Commodity Exchange guidelines, emphasizing concrete findings over mere suspicion or incorrect facts. en-us Fri, 27 Mar 2015 00:00:00 +0530 Fri, 10 Apr 2015 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258446 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decisions. The additions based on client code modifications were deemed unjustified as they relied on assumptions and notional profits. The alleged voluntary disclosure was found to be made under duress without specific incriminating evidence. The Tribunal's ruling aligned with previous decisions and Commodity Exchange guidelines, emphasizing concrete findings over mere suspicion or incorrect facts. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258446