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.
Amendment in section 36(1)(va) & section 43B applicable from 01.04.2021
ITAT upheld bundled approach for benchmarking for interlinked transactions
CCD cannot be treated as ECB/loan for ALP determination
Employee contribution to PF/ESI before ITR filing allowable as Deduction
Assessment not valid if notice u/s 143(2) issued beyond the due date
Amendment to section 36(1)(va) of Income Tax Act is applicable prospectively
Loss on account of forfeiture of advance paid to customer is allowable
Disallowance of Foreign Tax Credit due to delay in filing of Form No. 67 not tenable in law
No section 68 addition for trade creditors settled in succeeding year through banking channels
No disallowance in respect of PF/ESI for AY 17-18 if paid within due date of filing return of income
Loan repayment allowable as Application of Income If Cost of Assets purchased out of Loan was not allowed
Parties in Transfer Pricing cases can take a stand contrary to their TP study
Internal TNMM should be adopted over external TNMM while determining ALP
No section 271(1)(c) penalty on mere making of unsustainable claim
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.
