https://www.taxtmi.com/caselaws?id=470097 Limited-scrutiny assessments confined to verifying contract-receipt reporting cannot support disallowance of unrelated expenditure unless the prescribed conversion to complete scrutiny occurs. Reconciliation of Form 26AS receipts with the return resolved the selected issue without adverse findings. Expenditure was not integral to verifying gross contract receipts merely because it affected taxable income. CBDT instructions permit examination of additional issues only upon a reasonable view, written approval from the competent authority, and conversion to complete scrutiny. As no such conversion occurred, the expenditure disallowance exceeded the Assessing Officer's jurisdiction and could not be sustained. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470097 Limited-scrutiny assessments confined to verifying contract-receipt reporting cannot support disallowance of unrelated expenditure unless the prescribed conversion to complete scrutiny occurs. Reconciliation of Form 26AS receipts with the return resolved the selected issue without adverse findings. Expenditure was not integral to verifying gross contract receipts merely because it affected taxable income. CBDT instructions permit examination of additional issues only upon a reasonable view, written approval from the competent authority, and conversion to complete scrutiny. As no such conversion occurred, the expenditure disallowance exceeded the Assessing Officer's jurisdiction and could not be sustained. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470097