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.
CPC cannot make adjustment to Tax Income under any other head
GST paid before ITR Filing due date but after ITR filing allowable- Section 43B
ITAT deletes addition for cash deposit during demonetisation out of Cash withdrawal
ITAT imposes cost on appellant for non-appearance before AO
Disallowance of STCL was justified in case of drastic decrease in share rate
Cash balance available in books deposited in bank is not unexplained deposit
Order erroneous as intrinsic value accepted without valuation report
Cash Deposit from unknown sources during Demonetization – ITAT upheld Addition
Int. deductible only if funds are used for business purpose
Employees’ contribution to PF & ESI allowable if paid before due date of filing income Tax Return
Delay in appeal condoned on account of pandemic
Exemption u/s 54F available even if transaction not complete
CSR expenditure can be claimed as deduction u/s 80G
CSR expenditure towards education is allowable deduction u/s 37
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.
