ITAT: Protective Addition Cannot Survive After Substantive Assessment Is Quashed:
The Tribunal dismissed the Revenue's appeal after ruling that the quashing of the substantive assessment left no basis for the protective addition.
Revenue's appeal dismissed by Delhi ITAT
Vanshika verma
Jul 26, 2026
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ITAT: Protective Addition Cannot Survive After Substantive Assessment Is Quashed
The Tribunal dismissed the Revenue's appeal after ruling that the quashing of the substantive assessment left no basis for the protective addition.
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Vanshika verma
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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
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