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Substantive Assessment
Protective Assessment has No Independent Standing but dependent on Final Outcome of Substantive Assessment: ITAT [Read Order]
May 3, 2021
Protective Addition becomes Substantive If No Appeal filed: ITAT [Read Order]
November 23, 2018
Protective Assessment cannot be made without a Substantive Assessment: ITAT Delhi [Read Order]
June 11, 2017
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