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.
Computer accessories & peripherals entitled to higher depreciation rate
Transfer Pricing: Working capital adjustment should be allowed on actuals
Independent Building with multiple Residential Units Eligible For Section 54F Exemption
Non-Disposal of Objections vitiate the assessment order
ITAT allows deduction of CSR expenses incurred by Toyota
Provision for doubtful and bad debts to be considered as operating expense in TP calculations
TNMM is most appropriate method if transactions are relatable & interrelated
Section 271D & 271E Penalty proceedings are independent of assessment proceedings
Assessment on HUF not valid if HUF was not in existence
Assessment order passed on amalgamating company after dissolution is invalid
Advertisement charges paid to non-resident company cannot be considered as royalty
Repair Renovation Expense on Leased Premises to uplift ambiance & make it fit for operating allowable
Receipts from sale of software licences not constitutes royalty
Interest for late payment of TDS is not a deductible expenditure
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.
