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.
Amended provisions of section 43B & 36(1)(va) not applicable for AY 2018-19
Addl. CIT not empowered to Grant approval for reopening beyond 4 years
CSR Expenditure Prior to A.Y. 2015-16 was allowable expense
Handling of assessment proceedings in unprofessional manner by consultant: ITAT restores matter to AO
Payment for Flight Testing Services by HAL is not FTS
Mistake in section 234C interest calculation: ITAT directs AO to check
Amendments related to Employees’ Contribution to ESIC/PF vide Finance Act, 2021 are Prospective
Cash embezzlement loss not allowable if not charged to P&L a/c
Amendment to section 36(1)(via) & 43B are prospective not retrospective
TPo cannot reject a Comparable for not figuring in his search matrix
Employee Contribution To PF/ESI of AY 2019-20 paid before ITR Filing allowable
Income from contract farming cannot be treated as agricultural income
Amended to section 43B & 36(1)(va) vide Finance Act, 2021 not applicable to AY 2018-19 & 2019-20
No penalty for Acceptance and repayment of cash for personal purpose between near relatives
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.
