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    <title>2021 (8) TMI 229 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal against the ITAT order for the Assessment Year 2010-11, which had resulted in a substantial addition to the appellant&#039;s income based on Client Code Modifications. The Court upheld the findings of the CIT(A) and ITAT, emphasizing the absence of incriminating material and the non-pendency of assessments during the search. Citing the principles from the CIT Vs. Kabul Chawla case, the Court concluded that no substantial question of law arose, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the appeal against the ITAT order for the Assessment Year 2010-11, which had resulted in a substantial addition to the appellant&#039;s income based on Client Code Modifications. The Court upheld the findings of the CIT(A) and ITAT, emphasizing the absence of incriminating material and the non-pendency of assessments during the search. Citing the principles from the CIT Vs. Kabul Chawla case, the Court concluded that no substantial question of law arose, leading to the dismissal of the appeal.</description>
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