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    <title>2020 (12) TMI 303 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by the assessee, deleting additions of Rs. 85.29 Lacs and Rs. 73,703/- as the revenue failed to provide substantial evidence supporting allegations of undisclosed profit and commission income from client code modifications. The Tribunal emphasized the necessity of corroborative evidence and ruled out additions based solely on suspicions, partially allowing the appeal in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal by the assessee, deleting additions of Rs. 85.29 Lacs and Rs. 73,703/- as the revenue failed to provide substantial evidence supporting allegations of undisclosed profit and commission income from client code modifications. The Tribunal emphasized the necessity of corroborative evidence and ruled out additions based solely on suspicions, partially allowing the appeal in favor of the assessee.</description>
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