https://www.taxtmi.com/highlights?id=52355 Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times - Contention of the revenue that the addition with regard to client code modifications was subsumed in the addition made on account of non-disclosure made u/s 132(4), does not merit acceptance - HC en-us Mon, 16 Mar 2020 07:54:12 +0530 Mon, 16 Mar 2020 07:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52355 Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times - Contention of the revenue that the addition with regard to client code modifications was subsumed in the addition made on account of non-disclosure made u/s 132(4), does not merit acceptance - HC Highlights Income Tax Mon, 16 Mar 2020 07:54:12 +0530 https://www.taxtmi.com/highlights?id=52355