https://www.taxtmi.com/caselaws?id=217945 An appellate authority cannot enhance assessed income by denying section 10 exemptions on a new source of income that was outside the assessment order and the Tribunal's remand directions; the enhancement was therefore without jurisdiction. For insurance business income, section 44 read with Schedule I operates as a special computation code, so section 14A and Rule 8D were treated as inapplicable on the facts. The resulting disallowance was deleted and the additions sustained by the first appellate authority were reversed. en-us Thu, 29 Mar 2012 00:00:00 +0530 Wed, 31 Oct 2012 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217945 An appellate authority cannot enhance assessed income by denying section 10 exemptions on a new source of income that was outside the assessment order and the Tribunal's remand directions; the enhancement was therefore without jurisdiction. For insurance business income, section 44 read with Schedule I operates as a special computation code, so section 14A and Rule 8D were treated as inapplicable on the facts. The resulting disallowance was deleted and the additions sustained by the first appellate authority were reversed. Case-Laws Income Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217945