The Bangalore Bench of the ITAT, in DCIT vs. M/s. Anushka Estates & DCIT vs. M/s. Anushka Realty Inc. (ITA Nos. 759–761 & 779–782/Bang/2025; AYs 2016-17, 2018-19 & 2019-20; order dated 19-12-2025), ...