<s>[INST] If there is substantive addition as well as protective addition in the case of same assessee for different assessment year, how will that he covered? Similarly if there is substantive addition in case of one assessee and protective....... read more [/INST] If the substantive addition is eligible to be covered under Vivad se Vishwas,then on settlement of dispute related to substantive addition AO shall pass rectification order deleting the protective addition relating to the same issue in the case of the assessee or in the case of another assessee. </s>