Tribunal Rules Disallowances on Expenses Unjustified; Upholds Limits on Commissioner's Authority u/s 251.

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....Powers of CIT(A) u/s 251 - Discovering new sources of income - ITAT found that the disallowances made by the CIT(Appeals) regarding travelling expenses, staff welfare expenses, and interest expenses were not sustainable. This decision was based on the principles of natural justice and the limitations of the Commissioner's authority u/s 251 - AT....