AEON Formulations Pvt. Ltd. Vs ITO (ITAT Chennai)
Case ke facts
Company ka limited scrutiny tha par AO ne R&D ka pura Section 35(2AB) ka issue bhi nikal liya aur 2.46 crore ka disallowance kar diya.
Mudda (Issue)
Kya limited scrutiny mein AO issue scope ke bahar ja sakta hai?
Faisla (Held)
ITAT ne addition hata di. Bola AO limited scrutiny ke bahar nahi ja sakta jab tak higher authority ki permission nahi le.
Practical takeaway
Agar aapka case limited scrutiny ka hai, to AO sirf wahi points check karega jo notice mein hain. Agar usne scope cross kiya toh aap challenge kar sakte ho.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Aditya Plastic Vs ITO (ITAT Rajkot)ITAT Rajkot · Section 151, Section 271(1)(b)
- Biophore India Pharmaceuticals Private Limited Vs DCIT (ITAT Hyderabad)ITAT Hyderabad · Section 263, Section 14A
- ITO Vs NSL Nagapatnam Power Ventures Private Limited (ITAT Hyderabad)ITAT Hyderabad · Section 14A
- Sanjay Kalsi Vs Central Circle-04 (ITAT Delhi)ITAT Delhi · Section 271DA
- Sharda Jain Vs PCIT-1 (Chhattisgarh High Court)Chhattisgarh High Court · Section 148A(d), Section 148
- DCIT Vs Reliance Industries Limited (Supreme Court of India)Supreme Court of India
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-16.