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

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that protective addition presupposes the existence of substantive additions; there can be no protective addition in the absence of...

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Delhi ,India ,Yogesh Kumar ,Pradip Kumar Kedia , ,Income Tax Appellate Tribunal ,Judicial Member ,Accountant Member ,For Appellant ,Itat ,Rotective Addition ,Ubstantive Addition ,