https://www.taxtmi.com/caselaws?id=432620 The Tribunal allowed the appeal filed by the assessee, condoning the delay in filing the appeal and holding that the Assessing Officer exceeded jurisdiction in disallowing Rs. 7,54,700 under Section 40A(3) without converting limited scrutiny into complete scrutiny. The disallowance was deemed unsustainable, and the Tribunal emphasized legitimate deductions should be allowed even in cases of assessee error, citing relevant case law. en-us Wed, 04 Jan 2023 00:00:00 +0530 Mon, 09 Jan 2023 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432620 The Tribunal allowed the appeal filed by the assessee, condoning the delay in filing the appeal and holding that the Assessing Officer exceeded jurisdiction in disallowing Rs. 7,54,700 under Section 40A(3) without converting limited scrutiny into complete scrutiny. The disallowance was deemed unsustainable, and the Tribunal emphasized legitimate deductions should be allowed even in cases of assessee error, citing relevant case law. Case-Laws Income Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432620