Addition On Protective Basis in the hands of the appellant - ...
Income Tax Commissioner Criticized for Unjust Decision; Burden of Proof Misplaced on Appellant for Another's Case Resolution.
January 14, 2020
Case Laws Income Tax AT
Addition On Protective Basis in the hands of the appellant - CIT(A) is not justified in sustaining the protective addition merely on the reason that the assessee has not provided the status of finality of addition in the hands of another person.
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