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.
Jewellery deposited by family members of partner treated as stock in trade
Order passed u/s 263 invalid in absence of DIN
Employees’ contribution to PF & ESI needs to be remitted on or before due date
Absolute possession of land to developer is transfer within section 2(47)(v)
Provision For Liquidated Damages is an Ascertained Liability and Allowable
Proceedings u/s 153C in absence of any incriminating material is bad in law
Net profit margins needs to be worked out for working capital adjustment
ESOP cross-charge is allowable expenditure u/s 37(1) of the Income Tax Act
Revision proceedings cannot be sustained if assessee opted to settle dispute under DTVSV Scheme
Deposit of money in bank a/c preceded by withdrawal of money from very same bank a/c – ITAT accepts Source
Invocation of power u/s 263 unjustified as order neither erroneous nor prejudicial to interest of revenue
Rule 128(9) not provide for denial of FTC in case of delay in filing Form No. 67
Comparability depends on the company operating in wholesale or retail trade
Section 271D Penalty proceeding is independent of assessment proceedings
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.
