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.
Mere agreement to sell not result in transfer of asset
Pure reimbursement does not give rise to any income & cannot be treated as FTS
If assessee resold goods imported from AE without any value addition, than most appropriate method for determining ALP is RPM
Leasing charges allowable as Revenue expense if lessee have no ownership right over leased asset
Amendment to Section 36(1)(va) & 43B of Income Tax Act not Retrospective
Provisions of section 115JB not applicable to banking company
Education cess cannot be disallowed under section 40(a)(ii)
Saving of Rs. 2.5 Lakh by 80 Year Old Assessee cannot be doubted: ITAT
Penalty cannot be imposed merely for non-filing of Audit Report Electronically
RPM method used by Taxpayer cannot be rejected without pointing defect in the same
No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
TDS on advertisement expenses paid to Facebook, Tapjoy etc. -ITAT Restores matter to AO
Amended provisions of section 43B & 36(1)(va) not applicable for AYs prior to AY 2021-22
Explanation inserted in section 36(va) & 43B via finance act 2021 applicable from 01.04.2021
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.
