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.
No late fees under section 234 E of IT Act,1961 on TDS default before 01/06/2015
Deletion of unexplained investment without verification of books of account is untenable
ITAT allowed section 115BAA benefit as CIT(A) wrongly concluded that assessee not filed return of income
No tax on insurance premium if section 80C deduction was not claimed
Section 263 order justified if AO failed to enquire source of cash deposits
Assessment Order could not be void in case if it was passed by AO in contravention of the mandate laid down in sec 245R(2)(i)
TDS u/s 195 not deductible on payment of training fees
Initiation of proceedings u/s 201(1) beyond four years is time barred
Cash Available Out of Past Savings can be claimed against deposit in bank account
No section 40A(3) addition for Cash Payments to Agriculturists for crop
Section 41(1) addition not justified for loan creditors
Foreign travel for securing capital investment is capital expenditure not allowable u/s 30 to 38
Late fee u/s 234E for delay filing of TDS return not leviable prior to 01.06.2015
TP adjustment presuming that expenses are incurred at the instance/ on behalf of AE unsustained
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.
