https://www.taxtmi.com/caselaws?id=792275 Protective additions made for alleged accommodation entries and a section 69B adjustment were not revived where the corresponding substantive additions had already been confirmed in another person's hands. The ITAT Delhi noted that a protective addition exists only to safeguard the Revenue and has no independent basis once the substantive tax addition is sustained elsewhere. On that footing, deletion of the protective additions was upheld in proceedings under section 143(3) read with section 147, and the Revenue's appeal failed. en-us Wed, 13 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792275 Protective additions made for alleged accommodation entries and a section 69B adjustment were not revived where the corresponding substantive additions had already been confirmed in another person's hands. The ITAT Delhi noted that a protective addition exists only to safeguard the Revenue and has no independent basis once the substantive tax addition is sustained elsewhere. On that footing, deletion of the protective additions was upheld in proceedings under section 143(3) read with section 147, and the Revenue's appeal failed. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792275