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ITAT Bangalore Rules Rule 31ACB Lapse Cannot Sustain Section 40(a)(ia) Disallowance
ITAT Bangalore deletes a Section 40(a)(ia) disallowance, ruling that a procedural Rule 31ACB filing lapse cannot invalidate Form 26A acceptance.
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ITAT Bangalore Upholds Disallowance of Speed Money Paid to Port Labourers
Discover how ITAT Bangalore applied the consistency principle to uphold a 5 lakh rupees disallowance for speed money paid to port labourers via subcontractors.
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ITAT Bangalore Affirms Penalty Even After Deletion of Quantum Addition
Learn about the ITAT Bangalore ruling on income tax penalties and how the deletion of a quantum addition affects other sustained income additions.
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ITAT Bangalore Rules That CIT(A) Enhancements Need Defence Evidence Review
Discover how ITAT Bangalore mandates the examination of defence evidence when a CIT(A) enhances tax disallowances on claims.
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ITAT Bangalore Sets Aside 50% Construction Relief Order for Fresh Review
ITAT Bangalore remands a 50 percent construction relief case back to the CIT(A), demanding a fresh, well-reasoned speaking order.
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ITAT Bangalore Remands Section 271(1)(c) Penalty for Consultant Fraud Verification
ITAT Bangalore orders fresh inquiry into tax penalties under Section 271(1)(c) to verify if a consultant made false claims without the assessee's knowledge.
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ITAT Bangalore Rules Multiple Residential Units Qualify for Section 54 Exemption
Discover how ITAT Bangalore allowed Section 54 exemption for a residential house comprising multiple units, while invalidating expanded limited scrutiny.
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ITAT Bangalore Rules Subsequent Section 143(1) Intimation Void After Scrutiny Notice
ITAT Bangalore rules that issuing a later Section 143(1) intimation is void once a Section 143(2) scrutiny assessment has already commenced.
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Bangalore ITAT Rules in Favor of Unregistered Educational Trust Regarding Loss Set-Off
In a notable tax jurisprudence development, the Bangalore bench of the Income Tax Appellate Tribunal (ITAT) delivered a favorable verdict regarding the tax computation for an unregistered educational trust. According…