https://www.taxtmi.com/caselaws?id=782638 ITAT Bangalore remanded the matter to the ld. Commissioner for fresh adjudication on disallowance of service fees and legal fees related to share transfer. The Tribunal held that the assessee bears the onus to establish its claims through enforceable agreements, correspondence, and other supporting documents, which had not been produced before the lower authorities. Observing that the issues had not been adjudicated on a complete factual record, ITAT directed that a reasonable opportunity of being heard be afforded, clarifying that failure to produce relevant documents would disentitle the assessee to any leniency. en-us Wed, 12 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782638 ITAT Bangalore remanded the matter to the ld. Commissioner for fresh adjudication on disallowance of service fees and legal fees related to share transfer. The Tribunal held that the assessee bears the onus to establish its claims through enforceable agreements, correspondence, and other supporting documents, which had not been produced before the lower authorities. Observing that the issues had not been adjudicated on a complete factual record, ITAT directed that a reasonable opportunity of being heard be afforded, clarifying that failure to produce relevant documents would disentitle the assessee to any leniency. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782638