Skip to content
AnpTaxCorp
  • Home
  • Blog
  • Judiciary
  • GST
  • Income Tax
  • News & Updates
  • Corporate Law
AnpTaxCorp

AnpTaxCorp

  • Home
  • Blog
  • Judiciary
  • GST
  • Income Tax
  • News & Updates
  • Corporate Law

protective addition

There Can Be No Protective Addition In Absence Of Substantive Addition: ITAT Delhi

30 September 202326 September 2023 by Adv Aditya Narayan
protective addition

In the case before the Income Tax Appellate Tribunal (ITAT) Delhi, the issue revolved around the assessment of an Assessee Firm, which had declared an income of Rs.12,220 during the relevant year. The firm was engaged in a wholesale scrap …

Read more

Please share
Categories Blog, Judiciary Leave a comment

Recent Posts

  • Legal Heirs of Deceased Guarantor Liable for Loan Only to the Extent of Inherited Estate: Madras High Court
  • GST Demand Cannot Be Raised Merely Due to ITC Mismatch Between GSTR-2A and GSTR-3B: GSTAT Bengaluru
  • Karnataka High Court: Date of Sale Agreement Can Be Considered for Capital Gains Exemption Under Section 54 of the Income Tax Act
  • GST Appeal Limitation to Be Calculated in Calendar Months, Not 120 Days: Bombay High Court
  • GST Authorities Cannot Impose Penalty Under Section 122 Contrary to Binding CBIC Circular: Gauhati High Court
  • Karnataka High Court: Assessing Officer Cannot Reassess DSIR-Approved R&D Expenditure for Deduction Under Section 35(2AB)
  • GST Paid Under Wrong Tax Head Can Be Transferred to Correct Head; Section 74 Cannot Be Invoked Without Tax Evasion: Bombay High Court
  • Bank Liable to Repay Fixed Deposit Amounts Despite Fraudulent Loans Obtained Without Depositor’s Consent: Madras High Court
  • Retrospective Cancellation of GST Registration Does Not Bar Audit of Earlier Records Under Section 65: Delhi High Court
  • Bombay High Court Quashes Income Tax Assessment Order Passed Without Issuing Draft Assessment Order to Eligible Assessee

Featured Post

  • Legal Heirs of Deceased Guarantor Liable for Loan Only to the Extent of Inherited Estate: Madras High Court
  • GST Demand Cannot Be Raised Merely Due to ITC Mismatch Between GSTR-2A and GSTR-3B: GSTAT Bengaluru
  • Karnataka High Court: Date of Sale Agreement Can Be Considered for Capital Gains Exemption Under Section 54 of the Income Tax Act
  • GST Appeal Limitation to Be Calculated in Calendar Months, Not 120 Days: Bombay High Court
  • GST Authorities Cannot Impose Penalty Under Section 122 Contrary to Binding CBIC Circular: Gauhati High Court
  • Archive

About Us

  • About Us
  • Privacy Policy
  • Terms and Conditions
  • Contact us
©2025 Anp TaxCorp all rights reserved
  • Home
  • Corporate Law