ITAT Bangalore

Service tax not paid before return due date disallowable under section 43B

Hubli Electricity Supply Vs DCIT (ITAT Bangalore)

Explore the ITAT Bangalore decision in the Hubli Electricity Supply vs. DCIT Circle-1(1) case for the assessment year 2010-11. Analysis of TDS, service tax, and more....

Cost of funds for earning interest income, assessed under section 56 is allowable

Deepa Credit Co-operative Society Ltd. Vs ITO (ITAT Bangalore)

Dive into the ITAT Bangalore judgment - Deepa Credit Co-op vs ITO. Learn about interest income, deduction claims, and the impact on the Assessment Year 2017-18....

ITAT: Interest from Co-op Banks Not Same as Co-op Society, Denies 80P(2)(d) Deduction

Bantwal Public Employees Consumers Co-operative Society Vs ITO (ITAT Bangalore)

ITAT Bangalore rules against deduction under section 80P for interest income from Co-operative Banks, impacting Bantwal Public Employees Consumers Society....

Section 68: Source of Cash Deposit Must Be Examined Before Addition

Mudhol Pattina Sahakari Sangh Niyamita Vs ACIT (ITAT Bangalore)

In the landmark Mudhol Pattina Sahakari Sangh Niyamita vs. ACIT case, ITAT Bangalore held additions under Section 68 need examination of cash deposit source....

No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore

ITO Vs G. Tex Inc (ITAT Bangalore)

Understand the implications of non-deduction of TDS under section 195(1) of the Income Tax Act, resulting in proposed disallowance under section 40(a)(i) by ITAT Bangalore....

Section 80P(2)(d) Deductions for Statutorily Mandated Investments & Cost of Funds Entitlement

S. K. Goldsmiths Industrial Co-operative Society Ltd. Vs ITO (ITAT Bangalore)

ITAT Bangalore remands S. K. Goldsmiths Co-operative Society Ltd.'s case for re-examination of deduction claim under section 80P(2)(d) related to interest from banks....

Rectification Proceedings under Section 154: Limited to Obvious Mistakes

Town Vividodesha Sahakari Bhandara Niyamitha Vs ITO (ITAT Bangalore)

ITAT Bangalore rules on the scope of rectification under Section 154, emphasizing that only clear and obvious mistakes can be corrected, aiding the assessee....

Section 80P Deduction Conditional on Timely Claim in Return Filed U/s 139(1)

Madhu Souharda Pathina Sahakari Niyamitha Vs ITO (ITAT Bangalore)

Explore the ITAT Bangalore verdict on how the statutory deadline for filing returns affects eligibility for deductions under Section 80P, highlighting the case of Madhu Souharda Pathina Sahakari Niyamitha vs ITO....

Section 80P(2)(d) Deduction eligible on Interest Income of Co-Op Societies from Investments in Unlicensed Co-op Banks

Minority Co-op. Credit Society Ltd. Vs ITO (ITAT Bangalore)

ITAT Bangalore rules in favor of Minority Co-op. Credit Society Ltd. on interest income deduction under section 80P(2)(d) from unlicensed co-op bank investments for AY 2017-18....

No Cessation of Liability u/s 41(1) as debt not written off in books

Total Environment Building Systems Pvt Ltd Vs DCIT (ITAT Bangalore)

ITAT Bangalore held that unless the debt has been written off in the books of accounts of both the assessees, it cannot be said that that cease to exist....

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