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.
Transfer of assets and liabilities in group amounts to slump sale
Net interest income on deposits with scheduled bank is taxable u/s 56 of Income Tax Act
Section 269St not applies if assessee not received cash of more than Rs. 2 lakh in a day from one party
Order passed without mentioning DIN is invalid
Construction cost and saleable project area should be considered while recognizing revenue
ITAT upheld addition for delayed deposit of employees’ contribution to PF/ESI
Addition towards unexplained deposits unsustainable as confirmation letter from Donor duly filed
Outflow towards cost of acquisition cannot be ignored for non-registration of assignment agreement
Deduction u/s 54 was allowable in case capital gains were utilized within time specified but sale deed was not registered
Section 68 not applicable to remittance made by non-resident
Remuneration u/s 40(b)(v) available on additional income offered
Renting income from cargo agents, airlines, etc. eligible for deduction u/s 80IA
Cash deposited during demonetization period due to cash sales cannot be added as unexplained
Order to disrupted/ partitioned HUF is invalid
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.
