https://www.taxtmi.com/caselaws?id=428085 The assessee successfully argued that the jurisdictional error occurred when the limited scrutiny was converted into complete scrutiny without proper approval, rendering all additions illegal. The disallowance of professional expenses and business promotion expenses was overturned by the Bench, emphasizing the importance of legal and professional expenses for compliance and legitimate business promotion. The Revenue's appeal was dismissed, and the assessee's appeal was allowed, with the order pronounced on 20th September 2022. en-us Tue, 20 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428085 The assessee successfully argued that the jurisdictional error occurred when the limited scrutiny was converted into complete scrutiny without proper approval, rendering all additions illegal. The disallowance of professional expenses and business promotion expenses was overturned by the Bench, emphasizing the importance of legal and professional expenses for compliance and legitimate business promotion. The Revenue's appeal was dismissed, and the assessee's appeal was allowed, with the order pronounced on 20th September 2022. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428085