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.
Interest on convertible debentures are allowable expenditure
Interest on delayed TDS payment not allowable as expense/deduction
Section 80P deduction allowable If delay in ITR filing condoned by PCIT
No tax on capital gain in case of permissive possession in Immovable Property
Expenditure of telecommunication lines paid on monthly recurring basis are revenue in nature
Addition for Unexplained Cash credit merely based on doubts not sustainable
Assessment Order against Non-Existing Company is not legally sustainable
Maintaining of separate books not required for claiming deduction u/s 10A/ 10AA
Income from incomplete transaction not assessable under complete contract method
TNMM Most Appropriate Method in case of AE transactions
Change of Branch Manager not sufficient reason for delay in appeal filing
Cess being part of the tax is not allowable as deduction u/s 40(a)(ii)
Section 80P(4) not applies to primary agricultural credit societies not entitled for banking license
Section 54F deduction eligible against new residential house acquired outside India
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.
