Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
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In a limited scrutiny assessment selected through CASS, the Assessing Officer is confined to the specific issues for which scrutiny was initiated. Enquiry into matters outside those issues is permissible only after conversion into complete scrutiny with the prescribed approval. Because the addition was made beyond the selected scrutiny scope and no valid conversion was shown, the Tribunal held that the assessment had travelled beyond jurisdiction and the addition was unsustainable. The assessee's appeal was allowed.
In a limited scrutiny assessment selected through CASS, the Assessing Officer is confined to the specific issues for which scrutiny was initiated. Enquiry into matters outside those issues is permissible only after conversion into complete scrutiny with the prescribed approval. Because the addition was made beyond the selected scrutiny scope and no valid conversion was shown, the Tribunal held that the assessment had travelled beyond jurisdiction and the addition was unsustainable. The assessee's appeal was allowed.
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