Courts: ITAT Bangalore
Find latest ITAT Bangalore judgments, orders and case laws on income tax covering assessments, transfer pricing, deductions, capital gains, TDS, reassessment and penalties.
Interest paid on borrowing for carrying out business of investing in shares is allowable expenditure
Exercise of revisionary jurisdiction u/s 263 by PCIT for substituting his opinion is untenable
TDS u/s 195 not deductible as payment doesn’t qualify under fees for technical service
Exemption u/s 54F not admissible on failure to prove construction of residential building within prescribed time
Income from sale of developed flat under Joint Development Agreement taxable as capital gain
In absence of proof Brokerage on Sale of Property not allowable
NFAC bound by decision of jurisdictional High Court or ITAT, where AO was situated
Cash Deposit during Demonetization: ITAT confirm Addition partially in Absence of Statement of Affairs
Mere wrong mention of section not fatal to addition
Applicability of proviso to section 2(15) should be based only on facts & circumstances of each case
Delay in filing form 10B condoned via circular hence deduction towards application and accumulation of funds allowable
Prior to 01.04.2020, capital gain exemption u/s 54 was allowed to be claimed without filing return
Payment by GIPL to Google US towards seconded employees is outside purview of FTS/ FIS
Delay caused by representative entrusted by non-resident is reasonable cause
ITAT Bangalore judgments and orders form an important body of income-tax appellate jurisprudence. This page brings together ITAT Bangalore case laws concerning assessments, business income, deductions, exemptions, transfer pricing, international taxation, capital gains, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments under the Income-tax Act. TaxGuru provides access to recent as well as significant earlier ITAT Bangalore decisions, making this page a useful reference for direct tax research and appellate practice.
