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.
Service Tax disallowable if collected but not remitted to Government
No section 80P deduction on interest income on investments with co-op Banks
Section 24 interest for construction of commercial property – No Section 24 deduction if no evidence to prove that was ready to let out
2% TDS u/s 194C on common area maintenance charges being contractual payment
TNMM is most appropriate method for determining ALP for payment of license & management fees
HC set-asides faceless assessment order passed without granting hearing opportunity
Section 80IA deduction cannot be disallowed for non-filing of Form No. 10CCB within due date
No addition for cash deposited post demonetization out of Sale proceeds
No addition for bogus purchases – Depreciation cannot be disallowed on such purchase
Income Tax education cess is not allowable as deduction
AO cannot treat trading liabilities as unproved on presumptions
Religious charitable trust not making any distinction between caste, creed, race, religion eligible to register as trust for Charitable purpose
Section 56(2)(vii)(a) not applies to Sum received for giving up rights to contest the will
Delay of 1037 Days in filing Appeal due to Wrong Professional Advice condoned
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.
