Limited Scrutiny – smeaccountant

A determined man wearing ear and eye protection aims a rifle at a target in an indoor shooting range.

ITAT Delhi Rules Additions Beyond Limited Scrutiny Scope Unsustainable Without Prior Approval

ITAT Delhi rules that tax authorities cannot make additions beyond limited scrutiny scope without proper complete scrutiny approval, protecting taxpayers.

Prasenjit Bhowmik October 5, 2026

A modern building in Rajkot, Gujarat, India, under a dramatic cloudy sky.

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ITAT Rajkot Deletes GP Addition Due to Lack of Section 145(3) Rejection

Learn how ITAT Rajkot deleted a major gross profit addition due to missing section 145(3) rejection and exceeded limited scrutiny limits.

Prasenjit Bhowmik September 15, 2026