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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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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