https://www.taxtmi.com/caselaws?id=777131 ITAT HYDERABAD (AT) held the Assessing Officer did not exceed limited-scrutiny scope, rejecting the assessee's plea on excess traversal. The AO's disallowance of royalty on scrap was sustained as covered by the agreement. However, issues concerning disallowance under section 40(a) for royalty and SAP maintenance expenses, and the correct quantum of brought-forward losses restricted based on earlier assessment orders, were set aside to the file of the Ld. CIT(A) for reconsideration. Appeal partly allowed for statistical purposes. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777131 ITAT HYDERABAD (AT) held the Assessing Officer did not exceed limited-scrutiny scope, rejecting the assessee's plea on excess traversal. The AO's disallowance of royalty on scrap was sustained as covered by the agreement. However, issues concerning disallowance under section 40(a) for royalty and SAP maintenance expenses, and the correct quantum of brought-forward losses restricted based on earlier assessment orders, were set aside to the file of the Ld. CIT(A) for reconsideration. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777131