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.
Date of allotment relevant for determining STCG/LTCG & Section 54/54F exemption
No Section 234E interest on TDS returns filed prior to 1.6.2015
Addition for Non-Bonafide change in revenue recognition method justified
15% contribution to SPV account in respect of category B mines eligible for deduction
Section 35(2AB) not provides for cut off date for eligibility
Disallowance of interest expenses justified for Borrowed money invested in equity without any commercial expediency
AO can make addition u/s 68/69C despite estimation of Income U/s 44AF
Order passed by AO not in conformity with directions of DRP is Invalid
Memory Loss is not valid explanation for not explaining Cash Deposit Source
No TDS on refundable Security Deposits given to Landowners
No Section 194IA TDS on payment not related to transfer of immovable property
Section 50C cannot be applied in the year in which Transfer not taken palce
Deduction from sale proceeds by monetary committee from e-auction sale of mineral stock is allowable U/s. 37(1)
An independent building having multiple residential units can be treated as ‘one residential house” for Section 54F
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.
