Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) -...

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X