High Court Rejects Revenue's Argument on Client Code Modifications Addition u/s 153A, Needs Separate Assessment.

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....Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times - Contention of the revenue that the addition with regard to client code modifications was subsumed in the addition made on account of non-disclosure made u/s 132(4), does not merit acceptance - HC....