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 u/s 40(a)(i) unsustainable as consideration not regarded as income deemed to accrue or arise in India
Late fee u/s 234E for delay in filing TDS return applicable only from 01.06.2015
Mere difference in Balance Sheet of Assessee & Creditor cannot be treated as cessation of liability
Share application money should be excluded while computing disallowance u/s 14A of Income Tax Act
Section 54 exemption cannot be denied to HUF merely for purchase of property in the name of member
No reassessment beyond four years merely on basis of change of opinion
Revision u/s. 263 of Income Tax Act not possible on guess work
Premium on redemption of preference shares not taxable as deemed dividend
Liability to tax premium on redemption of preference shares arose when the same was actually received
TP adjustment deleted in absence of written agreement to incur expense between assessee and AE
ESOP expenditure allowable as deduction u/s 37(1) of the Income Tax Act
Expenses accounted in regular books of accounts, cannot be disallowed under Section 69C
ITAT upheld section 68 addition for unexplained cash Scrap Sale
Declared additional income taxable as business income & not deemed income
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.
