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        Case ID :
        Income Tax

        Scope of limited scrutiny - AO has not taken any such approval...

        Assessing Officer Oversteps Limited Scrutiny by Recharacterizing Income Without Approval; Transfer Pricing Verified Correctly by TPO.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Scope of limited scrutiny - AO has not taken any such approval of the concerned authorities - Once, the international transactions reported in Form 3CEB have been verified by the TPO and no adjustments were suggested, it has to be accepted that assessee has reported the transactions correctly. Therefore, then, the purpose of limited scrutiny gets sub-served and the matter should have ended there. However, the Assessing Officer exceeding his jurisdiction has ventured into recheracterizing the nature and character of a particular item of income, which in our view, is beyond the scope of limited scrutiny. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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