https://www.taxtmi.com/caselaws?id=258657 The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)'s orders. It found no merit in the Revenue's arguments, concluding that the client code modifications were minimal and within permissible limits. The Tribunal also determined that the income disclosure during the search was based on incorrect facts and could not be a basis for additions. The AO's assumptions lacked concrete evidence, and the Tribunal supported the CIT(A)'s decisions based on the lack of evidence supporting malafide intentions or discrepancies in the transactions. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 19 Aug 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258657 The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT(A)'s orders. It found no merit in the Revenue's arguments, concluding that the client code modifications were minimal and within permissible limits. The Tribunal also determined that the income disclosure during the search was based on incorrect facts and could not be a basis for additions. The AO's assumptions lacked concrete evidence, and the Tribunal supported the CIT(A)'s decisions based on the lack of evidence supporting malafide intentions or discrepancies in the transactions. Case-Laws Income Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258657