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    <title>2017 (3) TMI 1729 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the appeal, upholding the validity of the notice issued under Section 148 but reversing the addition of Rs. 27,63,104 made by the AO. The Tribunal found that while the assessee used the client code modification facility to transfer transactions and book losses, the modifications were within permissible limits based on a prior decision. The final judgment was pronounced on 23/03/2017.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the validity of the notice issued under Section 148 but reversing the addition of Rs. 27,63,104 made by the AO. The Tribunal found that while the assessee used the client code modification facility to transfer transactions and book losses, the modifications were within permissible limits based on a prior decision. The final judgment was pronounced on 23/03/2017.</description>
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