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.
Business promotion expenses allowable despite no increase in Sales
Penalty u/s 271AAB can only be levied on a person who was subject to search
Foreign currency is not a commodity for Section 43(5) of Income Tax
Sale Consideration cannot be Determined merely on Form 26AS
No Section 271F penalty for delayed Income Tax Return filing due to financial difficulties
ITAT grants stay to Dell International till 30.09.2021
Cost of Construction was allowed to be deducted from sale consideration of flats received under JDA while computing capital gain
ITAT deletes addition made merely on the basis of diary noting
Non refundable amount received in the course of Business can be treated as Income
High Turnover Company cannon be compared with Low Turnover Company
Staff shortage due to merger is sufficient cause for Delay in Filing Appeal
Section 54 – Date of Possession Vs. Date of Sale Deed
AO must pass separate orders to give effect to Tribunal orders
TDS not deductible on Amounts paid to non-resident manufacturers for resale/use of computer software
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.
