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.

Income Tax Act not authorize taxing of same amount of income more than once

Tribunal can recall order passed in absence of respondent if sufficient cause exists

ITAT Grants further Stay to Infosys against Income Tax Demand of Rs.1564 Cr

Bad debts cannot be disallowed merely because amount written off are larger advances

Sales commission paid for enabling sale cannot be treated as FTS

Section 54 deduction allowable for investment within time limit prescribed u/s 139(4)

Section 54F Deduction not deniable for mere mention of Name of Spouse in Purchase deed

Addition, based on uncorroborated entries, without appropriate evidence is unsustainable

Expenses incurred after setting up of business is allowable as deduction

ITAT directs AO to ascertain how sale consideration can be bifurcated between land & built up area of flats

Claim due to wrong Advice by CA – ITAT deletes Penalty

Section 80JJAA deduction eligible on salary to software engineers not employed in supervisory role

TDS not deductible on expenses in maintenance of horses, transportation & contribution to welfare funds

Cash Transactions between Trust & Managing Trustee not attracts Section 269SS
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.
