https://www.taxtmi.com/caselaws?id=759996 ITAT Delhi dismissed revenue's appeal regarding protective additions under section 153A assessment. The AO made protective additions while substantive additions were made against another entity (Rajyog Buildtech Pvt Ltd) for different assessment years. However, the substantive additions in Rajyog Buildtech's case were deleted by CIT(A) and ITAT. The tribunal applied settled law that protective additions cannot survive when corresponding substantive additions are deleted, citing Pr. CIT vs. Electrical and Electronic India Ltd. The CIT(A)'s deletion of protective additions was upheld as legally sound. en-us Thu, 10 Oct 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759996 ITAT Delhi dismissed revenue's appeal regarding protective additions under section 153A assessment. The AO made protective additions while substantive additions were made against another entity (Rajyog Buildtech Pvt Ltd) for different assessment years. However, the substantive additions in Rajyog Buildtech's case were deleted by CIT(A) and ITAT. The tribunal applied settled law that protective additions cannot survive when corresponding substantive additions are deleted, citing Pr. CIT vs. Electrical and Electronic India Ltd. The CIT(A)'s deletion of protective additions was upheld as legally sound. Case-Laws Income Tax Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759996