https://www.taxtmi.com/caselaws?id=409342 The Tribunal upheld the decision of the CIT(A) to dismiss the addition of Rs. 1,86,47,974/- related to client code modification, emphasizing the lack of concrete evidence and reliance on presumptions by the Assessing Officer. The Tribunal also rejected the Cross Objection challenging the validity of the reassessment notice and order, as the main issue was already decided in favor of the assessee. The judgment highlighted the importance of substantiated evidence in tax assessments involving client code modifications. en-us Thu, 03 Jun 2021 00:00:00 +0530 Wed, 15 Apr 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409342 The Tribunal upheld the decision of the CIT(A) to dismiss the addition of Rs. 1,86,47,974/- related to client code modification, emphasizing the lack of concrete evidence and reliance on presumptions by the Assessing Officer. The Tribunal also rejected the Cross Objection challenging the validity of the reassessment notice and order, as the main issue was already decided in favor of the assessee. The judgment highlighted the importance of substantiated evidence in tax assessments involving client code modifications. Case-Laws Income Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409342