https://www.taxtmi.com/highlights?id=58660 Addition of profit shifted out and the loss shifted in by way of Client code modification - Profit or the loss during the time when code were modified - transactions in F & O segment through the involvement of the broker - There is no basis on the part of the AO alleging that changes in the code limited to one digit represent genuine punching errors whereas changes in the codes ranging between 4 to 5 digits do not represent the genuine punching errors. - The changes in the number of digits in the code cannot be a criteria to draw an inference against the assessee. - AT en-us Tue, 06 Jul 2021 13:43:05 +0530 Tue, 06 Jul 2021 13:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58660 Addition of profit shifted out and the loss shifted in by way of Client code modification - Profit or the loss during the time when code were modified - transactions in F & O segment through the involvement of the broker - There is no basis on the part of the AO alleging that changes in the code limited to one digit represent genuine punching errors whereas changes in the codes ranging between 4 to 5 digits do not represent the genuine punching errors. - The changes in the number of digits in the code cannot be a criteria to draw an inference against the assessee. - AT Highlights Income Tax Tue, 06 Jul 2021 13:43:05 +0530 https://www.taxtmi.com/highlights?id=58660