https://www.taxtmi.com/caselaws?id=784284 A protective addition cannot survive on its own once the corresponding substantive addition in the connected case has been quashed. Applying that settled principle, the Tribunal held that the protective addition in the assessee's hands had no independent basis and was not sustainable. It was therefore deleted. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784284 A protective addition cannot survive on its own once the corresponding substantive addition in the connected case has been quashed. Applying that settled principle, the Tribunal held that the protective addition in the assessee's hands had no independent basis and was not sustainable. It was therefore deleted. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784284