ITAT Directs Re-adjudication on Client Code Modification

Rajani S Iyer Vs ITO (ITAT Mumbai)

Introduction: In a recent development, the Income Tax Appellate Tribunal (ITAT) has directed re-adjudication on a significant case involving client code modification. The case, Rajani S Iyer Vs ITO (ITAT Mumbai), pertains to the assessment year 2009-10 and has raised crucial questions about the authenticity of transactions involving client code modification.

Background: The appellant, Rajani S Iyer, an individual, initi

Please become a Premium member. If you are already a Premium member, login here to access the full content.