https://www.taxtmi.com/caselaws?id=792764 In a limited scrutiny assessment, an addition on an issue outside the identified reasons for scrutiny cannot be sustained unless the case is validly converted to complete scrutiny with the requisite approval. Where the assessment was selected for limited scrutiny on specified grounds and there was no record of approval for conversion, a disallowance under section 14A read with Rule 8D fell outside the permissible scope of the proceedings and was deleted. The operative principle is that the scope of limited scrutiny must be respected, and additions beyond that scope are unsustainable without proper authorisation. en-us Thu, 21 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792764 In a limited scrutiny assessment, an addition on an issue outside the identified reasons for scrutiny cannot be sustained unless the case is validly converted to complete scrutiny with the requisite approval. Where the assessment was selected for limited scrutiny on specified grounds and there was no record of approval for conversion, a disallowance under section 14A read with Rule 8D fell outside the permissible scope of the proceedings and was deleted. The operative principle is that the scope of limited scrutiny must be respected, and additions beyond that scope are unsustainable without proper authorisation. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792764