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.
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TDS Rate on subcontracting charges paid to Chinese subsidiary will be 10% instead of 20% under Indo-China DTAA
Interest income, converted into Government’s equity for Metro Project, not a revenue receipt
Amount received from transfer of agricultural land eligible for tax exemption
Section 54 Deduction available on incomplete construction too consideration received used for constructing a residential house
ALP determinable for international transaction of Corporate Guarantee
Provisions of DTAA override section 206AA of Income Tax Act
Court can condone delay in Appeal filing if sufficient cause exist
Service Tax Collected but not paid to Government disallowable under section 43B
Transfer Pricing adjustment should be restricted to AE transactions: ITAT
ITAT dismisses Appeal signed by General Manager of Company as no valid POA submitted
Failure of assessees to offer capital gains in appropriate year not disentitle assessee to claim cost of acquisition
No capital gain on land specified as agricultural land in revenue records
Section 234E Late fee cannot be levied without machinery provision of section 200A
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.
