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

  • Revenue Cannot Disallow Purchases as Bogus After Accepting Corresponding Sales: ITAT Ahmedabad Quashes ₹22.47 Crore Addition
  • The Broadening Definition of ‘COVID Warriors’: A Landmark Ruling by the Allahabad High Court
  • Gujarat High Court: Belated Allegation of Coercion Cannot Justify GST Refund After Voluntary Payment During Search
  • Delhi High Court Rules That Taxation of Virtual Digital Assets Does Not Make Crypto Exchanges Subject to Public Law Scrutiny
  • Madras High Court Upholds Jurisdiction of Assessing Officers to Issue Reassessment Notices Under the Income Tax Act
  • Government Grant Interest Not Taxable Separately: ITAT Chandigarh Grants Section 10(23C)(iiiab) Exemption to Hydro Engineering College Society
  • Calcutta High Court Orders GSTIN Restoration to Protect Farmers’ Livelihood
  • ITAT Bangalore Allows TDS Credit Even If Not Claimed in Original ITR: Revenue Cannot Deny Legitimate Tax Credit
  • GST Alert: Criminal Liability Extends Beyond Directors
  • Supreme Court’s New ITR Rule for Accident Claims

Featured Post

  • Revenue Cannot Disallow Purchases as Bogus After Accepting Corresponding Sales: ITAT Ahmedabad Quashes ₹22.47 Crore Addition
  • The Broadening Definition of ‘COVID Warriors’: A Landmark Ruling by the Allahabad High Court
  • Gujarat High Court: Belated Allegation of Coercion Cannot Justify GST Refund After Voluntary Payment During Search
  • Delhi High Court Rules That Taxation of Virtual Digital Assets Does Not Make Crypto Exchanges Subject to Public Law Scrutiny
  • Madras High Court Upholds Jurisdiction of Assessing Officers to Issue Reassessment Notices Under the Income Tax Act
  • Archive

About Us

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