https://www.taxtmi.com/caselaws?id=294393 The Tribunal allowed the assessee's appeal, deleting the disallowance made by the AO under section 43B of the Income Tax Act, 1961. The disallowance was deemed unjustified as it was made without the necessary approval from higher authorities and was beyond the scope of the limited scrutiny assessment. The Tribunal emphasized the importance of obtaining prior authorization for making additions or disallowances outside the limited scrutiny parameters. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 09 Apr 2021 23:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294393 The Tribunal allowed the assessee's appeal, deleting the disallowance made by the AO under section 43B of the Income Tax Act, 1961. The disallowance was deemed unjustified as it was made without the necessary approval from higher authorities and was beyond the scope of the limited scrutiny assessment. The Tribunal emphasized the importance of obtaining prior authorization for making additions or disallowances outside the limited scrutiny parameters. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294393