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Income Tax Appellate Tribunal, ‘E‘ BENCH
Before: DR. B.R.R. KUMAR & SHRI YOGESH KUMAR US
O R D E R PER DR. B.R.R. KUMAR :- The present appeal has been filed by the Revenue against the order of ld. CIT(A)-37, New Delhi dated 29.11.2019.
We have perused the material on record and find that protective addition was made in the hands of the assessee and substantive addition has been made in the case of M/s. Ananda Heritage Hotels Pvt. Ltd., which has been duly dealt with the Ld. CIT(A) on substantive basis, hence the Ld. CIT(A) has rightly deleted the protective addition in the hands of the assessee.