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.
Foreign Tax Credit cannot be denied for delay in furnishing of Form No. 67
Cash Deposit during Demonetization Period – AO must do comparative analysis of cash deposits with sales
After repeated intimation, assessment order passed in the name of amalgamated company is bad-in-law
Assessee needs to establish genuineness of deposit during demonetization
Adjustment for disallowance u/s 14A to book profits u/s 115JB is untenable
CBDT guidelines should be followed while assessing cash deposit during demonetization
Deduction on leave encashment not available on accrual basis
Revisional order valid as AO accepted additional income offered by assessee without any verification
Initiation of proceedings u/s 263 justified as AO completed assessment without proper enquiry
Amendment to section 14A of Income Tax Act has prospective effect
Provisions of section 68 cannot be invoked for entries duly explained
Urgency to accept cash payment against sale of property- ITAT deletes penalty
Sale of online advertisement space is not taxable if non-resident not has PE in India
No Section 271D Penalty if cash loan was taken from Director to meet urgent requirements of company
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.
