https://www.taxtmi.com/caselaws?id=432958 A limited scrutiny assessment confined to verification of international transactions reported in Form 3CEB could not be expanded to examine whether a receipt was fee for technical services without prior approval to convert the matter into complete scrutiny. The transfer pricing reference had already accepted the value of the transactions, so the original scrutiny issue stood verified. Proceeding beyond that limited scope breached binding CBDT instructions and amounted to a jurisdictional defect. The assessment made on the enlarged basis was therefore void and liable to be quashed. en-us Tue, 29 Nov 2022 00:00:00 +0530 Wed, 18 Jan 2023 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432958 A limited scrutiny assessment confined to verification of international transactions reported in Form 3CEB could not be expanded to examine whether a receipt was fee for technical services without prior approval to convert the matter into complete scrutiny. The transfer pricing reference had already accepted the value of the transactions, so the original scrutiny issue stood verified. Proceeding beyond that limited scope breached binding CBDT instructions and amounted to a jurisdictional defect. The assessment made on the enlarged basis was therefore void and liable to be quashed. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432958