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.
ESOP expense incurred wholly & exclusively for business is eligible for deduction u/s 37
Manual order without containing DIN is invalid & deemed as if never been issued
Donation to veda pathashalas, veda pundits, medical assistance etc are charitable activities
TCS credit should be given to person to whom income is assessed to tax
Deduction on account of expense allowable when deduction u/s 80P(2)(a)(i) is rejected
Every deposit during demonetization cannot be categorized as unaccounted cash
Repayment of cash loan by cheque doesn’t exonerate levy of penalty u/s 271D
Interest u/s 234A not leviable when return filed within due date specified u/s 139(1)
Deduction u/s 10A allowed based on post facto extension
Addition u/s 69B based on document not containing name of assessee is unsustainable
Share of profit received by LLP from partnership firm is exempt under Income Tax
No royalty if payment made by Google India to Google Ireland for purchase of online advertisement space for resale to Indian Advertisers
High turnover is a ground to exclude a company from list of comparable companies
Delayed remittance of Employees PF/ESI can be disallowed vide Section 143(1) adjustment
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.
