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    <title>2021 (4) TMI 1118 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the validity of the assessment order under section 147 of the Income Tax Act but directed the deletion of the addition made due to client code modification. The Assessee&#039;s appeal was partially allowed, with the Tribunal setting aside the decision of the CIT (A) and instructing the AO to delete the addition of income attributed to client code modification.</description>
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      <description>The Tribunal upheld the validity of the assessment order under section 147 of the Income Tax Act but directed the deletion of the addition made due to client code modification. The Assessee&#039;s appeal was partially allowed, with the Tribunal setting aside the decision of the CIT (A) and instructing the AO to delete the addition of income attributed to client code modification.</description>
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