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Income Tax | Rule 31ACB Filing Lapse Cannot Sustain Section 40(a)(ia) Disallowance: ITAT Bangalore

18 Sept 2026 · 7h agoBy CA Vijayakumar Shetty

ITAT Bangalore deleted a Section 40(a)(ia) disallowance after accepting Form 26A despite procedural non-compliance under Rule 31ACB. The post Rule 31ACB Filing Lapse Cannot Sustain Section 40(a)(ia) Disallowance: ITAT Bangalore appeared first on TaxGuru .

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