TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The ITAT ruled that an Assessing Officer cannot make additions outside the scope of limited scrutiny without obtaining mandatory permission from the PCIT/Pr.CIT to convert it to complete scrutiny. In this case, the AO improperly made a deemed dividend addition under section 2(22)(e) without such permission, violating binding CBDT circulars. The Tribunal held that since the addition pertained to an issue not included in the limited scrutiny parameters, it could not be sustained. The additional ground raised by the appellant was allowed, and the ITAT directed the deletion of the section 2(22)(e) addition, deciding in favor of the appellant.
TaxTMI 
TaxTMI 
