You cannot play with the ItemLineQuantity, each line must be receipted in full. Linked Item Receipts must be done like this:

INSERT INTO "ItemReceiptItemLine" ("VendorRefListID", "RefNumber",
"ItemLineLinkToTxnTxnID", "ItemLineLinkToTxnTxnLineID",
"FQSaveToCache") 
Select "VendorRefListID", {fn CONCAT('POLink', "RefNumber")},
"TxnID", "PurchaseOrderLineTxnLineID",
0 as "FQSaveToCache" from PurchaseOrderLine
where "VendorRefFullName" ='Perry Windows & Doors' and "RefNumber"='401'
and "PurchaseOrderLineSeqNo"=1

If the quantity needs to be varied, update the purchase order line first.

See: How do I receive Items against a Purchase Order? Receive Inventory without Bill? ItemReceipts for more information.

I bearly got linked receipts going in the first place. What you need to do is to change the purchase order first. For example, if 30 were ordered and 10 were received, change (UPDATE) the quantity on the purchase order line from 30 to 20 and then add (INSERT) a new purchase order line for 10 and fully receipt that line, leaving 20 still to be received on the original purchase order line.  Ok?

The error "*** UNKNOWN EXCEPTION THROWN WHEN PROCESSING THE ADD REQUEST ***. This is an indication of a possible internal QuickBooks error." should also be read as meaning you can corrupt the company file if you keep on doing this.