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    <title>Court Overturns Income Addition Due to Lack of Evidence in Client Code Modification Case, AO&#039;s Assumptions Insufficient.</title>
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    <description>Addition towards set off of fictitious losses through Client Code Modification - AO neither proved nor led any evidence in case of any single transaction, while making addition to the income of the assessee. Addition made by the AO is based on general propositions, which cannot be sustained</description>
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      <description>Addition towards set off of fictitious losses through Client Code Modification - AO neither proved nor led any evidence in case of any single transaction, while making addition to the income of the assessee. Addition made by the AO is based on general propositions, which cannot be sustained</description>
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