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

  • Mere Processing of Loan Proposals Cannot Establish Criminal Conspiracy Without Mens Rea: Telangana High Court
  • GSTAT Ernakulam: ITC Refund Cannot Be Denied by Questioning ITC Eligibility Without Section 73/74 Proceedings
  • Delhi High Court: AO Cannot Demand ‘Negative Evidence’ of No Appeal for Immunity from Penalty Under Section 270AA
  • Income-tax (Fifth Amendment) Rules, 2026: New TDS Compliance Framework for Property Transfers Involving Non-Residents
  • Rajasthan RERA Awards ₹1 Lakh Compensation After Promoter Retains Booking Amount for Years
  • E-Way Bill Generated After Detention Cannot Cure GST Violation: GSTAT Bengaluru
  • Calcutta High Court Upholds ITAT Relief in ₹85.13 Crore Bogus Purchases Case: Different View by AO Not Enough for Section 260A Interference
  • Right to Retirement Benefits Depends on Length of Service, Not the Post Held: Allahabad High Court
  • Delhi High Court Sets Aside GST Revocation Rejection Over Unidentified Hearing Officer
  • Karnataka High Court: Section 143(1) Intimation Without Adjustment Cannot Be Revised Under Section 263

Featured Post

  • Mere Processing of Loan Proposals Cannot Establish Criminal Conspiracy Without Mens Rea: Telangana High Court
  • GSTAT Ernakulam: ITC Refund Cannot Be Denied by Questioning ITC Eligibility Without Section 73/74 Proceedings
  • Delhi High Court: AO Cannot Demand ‘Negative Evidence’ of No Appeal for Immunity from Penalty Under Section 270AA
  • Income-tax (Fifth Amendment) Rules, 2026: New TDS Compliance Framework for Property Transfers Involving Non-Residents
  • Rajasthan RERA Awards ₹1 Lakh Compensation After Promoter Retains Booking Amount for Years
  • Archive

About Us

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