https://www.taxtmi.com/caselaws?id=464926 ITAT Delhi-AT held that in a case selected for "limited" scrutiny restricted to verification of registration/approval under specified sections of the IT Act, the authorities could not make a disallowance under section 57(iii) on depreciation or related expenses, as this issue was outside the permitted scrutiny scope. Relying on a recent HC ruling that prohibits expansion of issues beyond the reasons for limited scrutiny, ITAT deleted the disallowance. The assessee's appeal was allowed and the impugned addition stood quashed. en-us Wed, 25 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 19:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464926 ITAT Delhi-AT held that in a case selected for "limited" scrutiny restricted to verification of registration/approval under specified sections of the IT Act, the authorities could not make a disallowance under section 57(iii) on depreciation or related expenses, as this issue was outside the permitted scrutiny scope. Relying on a recent HC ruling that prohibits expansion of issues beyond the reasons for limited scrutiny, ITAT deleted the disallowance. The assessee's appeal was allowed and the impugned addition stood quashed. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464926