Case Law Analysis
|Income Tax Appellate Tribunal
Section 40(a) IT Act | Disallowance Void Without Specifying Applicable TDS Provision : ITAT Bangalore
ITAT Bangalore sets aside a ₹32.69 crore disallowance under Section 40(a) for failure to specify the exact TDS provision violated. The ruling mandates procedural clarity, requiring tax authorities to identify the precise legal basis for disallowance before penalizing assessees.