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.
Period of license cannot be considered on the issue of capitalisation of software expenses: ITAT
ITAT Bangalore directed AO to apply MAP rate on International Transactions
Networking equipment used as part of computer function will be classified and depreciable as computers
Consideration Received On Relinquishment of Property would be subjected to Tax As Capital Gains: ITAT
Satisfaction recorded by AO should not be based on conjectures & surmises
Provisions of section 269ST is applicable to receiver & not to payer
Section 14A Disallowance unsustainable in absence of exempt income
Expenditure of ESOP is revenue expenditure
Amount booked on actuarial valuation cannot be contingent
Disallowance u/s 40(a)(i) unsustainable as payment is not taxable in India
Disallowance u/s 14A of Income Tax Act not allowable in absence of exempt income
Cost of improvements towards capital assets eligible for indexation benefit
Invocation of section 263 justifiable as AO failed to reconcile claim of LTCG exemption
Section 263 Order unsustainable as AO allowed claim after due application of mind
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.
