https://www.taxtmi.com/highlights?id=51831 Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid the amount the petitioner appears to be incorrect as assessment cannot be made subject to outcome of collateral proceedings of another person. en-us Mon, 17 Feb 2020 09:08:11 +0530 Mon, 17 Feb 2020 09:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51831 Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid the amount the petitioner appears to be incorrect as assessment cannot be made subject to outcome of collateral proceedings of another person. Highlights Income Tax Mon, 17 Feb 2020 09:08:11 +0530 https://www.taxtmi.com/highlights?id=51831