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HC dismisses revenue appeal against addition on protective basis as substantive addition deleted

Case Law Details

Case Name
PCIT Vs Electrical And Electronic India Ltd. (Delhi High Court)
Date of Judgement/Order
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PCIT Vs Electrical And Electronic India Ltd. (Delhi High Court) Delhi High Court Dismisses Revenue’s Appeal Against Protective Basis Addition in PCIT vs. Electrical and Electronic India Ltd. Introduction: The Delhi High Court recently dismissed an appeal by the revenue against the order dated 18.04.2023 passed by the Income Tax Appellate Tribunal (Tribunal) concerning the Assessment Year (AY) 2010-11. The appeal challenged the Commissioner of Income Tax (Appeals) (CIT(A))’s decision on AYs 2010-11 to 2012-13, specifically addressing the deletion of additions under Section 69 of the...
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