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    <title>2022 (9) TMI 1364 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to dismiss the Revenue&#039;s appeal regarding the deletion of an addition for fictitious loss obtained through misuse of the Client Code Modification (CCM) facility. The Tribunal also allowed the assessee&#039;s cross-objection, vacating the addition for interest payment from undisclosed sources as it was based on unverified and unreliable evidence found in a pen drive.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to dismiss the Revenue&#039;s appeal regarding the deletion of an addition for fictitious loss obtained through misuse of the Client Code Modification (CCM) facility. The Tribunal also allowed the assessee&#039;s cross-objection, vacating the addition for interest payment from undisclosed sources as it was based on unverified and unreliable evidence found in a pen drive.</description>
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