HRA & Chapter VIA Deductions Under Scrutiny — Tribunal Orders Full Adjudication

Sunil Shigli Vs ITO (ITAT Bangalore) Original Return Showed Bogus Claims, Updated Return Withdrew Them Post Show Cause – Tribunal Condones Minor Delay & Revives Appeal Sunil Shigli, an individual employed with J.P. Morgan India Services Pvt. Ltd., filed return declaring income of ₹15,05,250 for AY 2022-23. Case was selected for scrutiny to verify large Chapter VIA deductions & refund claim.AO observed that Assessee had claimed exemption of ₹2,96,280 u/s 10(13A) (HRA) & deduction of ₹5,28,580 under Chapter VIA. When show cause notice was issued that why the above deduction c...