Protective Addition Cannot Survive After Substantive Assessment of Same Income in Another Person’s Hands: ITAT:

The ITAT has ruled that a protective addition cannot be sustained once the same income has already been assessed substantively in another person's hands, preventing double taxation.

ITAT Upholds Deletion of Rs 17.80 Crore Addition

Saloni Kumari

Jul 28, 2026

Last update on Jul 28, 2026

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Protective Addition Cannot Survive After Substantive Assessment of Same Income in Another Person’s Hands: ITAT

The ITAT has ruled that a protective addition cannot be sustained once the same income has already been assessed substantively in another person's hands, preventing double taxation.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].