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    <title>2021 (8) TMI 200 - DELHI HIGH COURT</title>
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    <description>The court dismissed the Revenue&#039;s appeal against the ITAT order for Assessment Year 2007-08, concerning Client Code Modifications and cash expenditure disallowance. The additions made by the assessing officer were deleted as they lacked incriminating material from the search. The court upheld the CIT(A) and ITAT findings, stating no pending assessment existed during the search. As no substantial question of law arose, the appeal was dismissed, following the decision in CIT Vs. Kabul Chawla.</description>
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      <description>The court dismissed the Revenue&#039;s appeal against the ITAT order for Assessment Year 2007-08, concerning Client Code Modifications and cash expenditure disallowance. The additions made by the assessing officer were deleted as they lacked incriminating material from the search. The court upheld the CIT(A) and ITAT findings, stating no pending assessment existed during the search. As no substantial question of law arose, the appeal was dismissed, following the decision in CIT Vs. Kabul Chawla.</description>
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