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    <title>2020 (8) TMI 591 - ITAT BANGALORE</title>
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    <description>ITAT Bangalore allowed the assessee&#039;s appeal regarding administrative expenses. The tribunal held that the AO violated natural justice principles by disallowing expenses without providing proper opportunity to explain or furnishing reasons for restrictions. The tribunal directed full allowance of administrative expenses at Rs. 5.77 crores instead of AO&#039;s restricted Rs. 4.77 crores, and allowed pantry and stationery purchases. For building maintenance expenses, the tribunal reduced AO&#039;s 40% disallowance to 10% of Rs. 45,57,237. The tribunal also deleted the miscellaneous expenses disallowance of Rs. 7 lakhs, finding no basis for such disallowance.</description>
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    <pubDate>Fri, 26 Jun 2020 00:00:00 +0530</pubDate>
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      <title>2020 (8) TMI 591 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=397648</link>
      <description>ITAT Bangalore allowed the assessee&#039;s appeal regarding administrative expenses. The tribunal held that the AO violated natural justice principles by disallowing expenses without providing proper opportunity to explain or furnishing reasons for restrictions. The tribunal directed full allowance of administrative expenses at Rs. 5.77 crores instead of AO&#039;s restricted Rs. 4.77 crores, and allowed pantry and stationery purchases. For building maintenance expenses, the tribunal reduced AO&#039;s 40% disallowance to 10% of Rs. 45,57,237. The tribunal also deleted the miscellaneous expenses disallowance of Rs. 7 lakhs, finding no basis for such disallowance.</description>
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      <pubDate>Fri, 26 Jun 2020 00:00:00 +0530</pubDate>
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