https://www.taxtmi.com/caselaws?id=800968 Limited Scrutiny confines assessment to the notified CASS issue. A deduction for donations for scientific research is legally distinct from an eligible company's expenditure on an approved in-house research and development facility, although both arise under section 35. Examination of the latter claim required credible tax-evasion information, recorded reasons and prior administrative approval. A section 142(1) questionnaire, taxpayer participation, Form 3CL, or curative provisions could not expand jurisdiction. The resulting disallowance was invalid. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800968 Limited Scrutiny confines assessment to the notified CASS issue. A deduction for donations for scientific research is legally distinct from an eligible company's expenditure on an approved in-house research and development facility, although both arise under section 35. Examination of the latter claim required credible tax-evasion information, recorded reasons and prior administrative approval. A section 142(1) questionnaire, taxpayer participation, Form 3CL, or curative provisions could not expand jurisdiction. The resulting disallowance was invalid. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800968