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.
Disallowance without verifying the submitted details is unsustainable
Section 263 order passed without DIN is invalid & deemed to never been issued
TP Adjustment should be restricted to AEs Transactions
Karnataka Vikas Grameena Bank is deemed co-op society for Income Tax purposes
Addition of SEZ book profits while computing book profits u/s 115JB is unsustainable
Assessee not required to establish that debt has become irrecoverable for writing off bad debts
No deduction on Failure to pay employee’s contribution within prescribed due date under respective PF Act
Section 142A valuation provisions not applicable to ready built house
Disallowance u/s 14A restricted to amount of exempt income
Profit from sale of unfinished building taxable as long or short term capital gains
Expense reduced from export turnover should also be reduced from total turnover for calculating deduction u/s 10AA
Deduction u/s. 80P available to entities registered under Karnataka Souharda Sahakari Act, 1997
Section 80P deduction cannot be denied merely for non-filing of ITR
Penalty leviable for delay filing of return as assessee is habitual defaulter
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.
