https://www.taxtmi.com/highlights?id=69932 Addition on protective basis - credits in the bank accounts of the assessee and foreign company - The separate addition made in the respective years on protective basis and the appeal filed by the department against the finding of the ld. CIT(A) for these years is not maintainable and has rightly held by the ld. CIT(A) that the protective addition for the year under consideration is not warranted as the same is entirely contrary to the provision of section 3 of the Black money Act. - AT en-us Wed, 24 May 2023 12:06:35 +0530 Wed, 24 May 2023 12:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69932 Addition on protective basis - credits in the bank accounts of the assessee and foreign company - The separate addition made in the respective years on protective basis and the appeal filed by the department against the finding of the ld. CIT(A) for these years is not maintainable and has rightly held by the ld. CIT(A) that the protective addition for the year under consideration is not warranted as the same is entirely contrary to the provision of section 3 of the Black money Act. - AT Highlights Income Tax Wed, 24 May 2023 12:06:35 +0530 https://www.taxtmi.com/highlights?id=69932