Held, allowing the appeal, that although the claim of the assessee that the Assessing Officer had made addition by completely misunderstanding and misinterpreting the facts of the case was unwarranted and it had taken contradictory stands before the Assessing Officer and the Commissioner (Appeals), and even otherwise the payment of commission by the assessee for referring patients to him was not legal or in accordance with public policy, and hence not an allowable expense, the case of the assessee was selected for limited scrutiny and the addition in hand did not emanate from the grounds on which the case of the assessee was selected for limited scrutiny. The authorities were not allowed to travel beyond the issues involved in limited scrutiny cases, except in exceptional circumstances and by completing relevant formalities before proceeding to other issues, which in the instant case had not been adhered to. Hence, the expense was liable to be allowed.(AY.2015-16)