https://www.taxtmi.com/caselaws?id=397323 The Tribunal held that the CIT(A) exceeded his jurisdiction by enhancing the assessment based on disallowing salary expenses, which were not considered by the Assessing Officer. The Tribunal quashed the enhancement, ruling in favor of the assessee. The decision was influenced by legal precedents limiting the CIT(A)'s power to enhancing only on sources of income considered by the AO. en-us Thu, 18 Jun 2020 00:00:00 +0530 Fri, 14 Aug 2020 10:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397323 The Tribunal held that the CIT(A) exceeded his jurisdiction by enhancing the assessment based on disallowing salary expenses, which were not considered by the Assessing Officer. The Tribunal quashed the enhancement, ruling in favor of the assessee. The decision was influenced by legal precedents limiting the CIT(A)'s power to enhancing only on sources of income considered by the AO. Case-Laws Income Tax Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397323