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.
Capital Gain from shares cannot be treated as Business Income merely for low cost of acquisition
Section 54 Exemption: ITAT remit file to AO for fresh consideration
Assessment based on unsigned section 148 notice is bad in law
Negative working capital adjustment shall not be made in case of a captive service provider
Intention at the Time of Purchase of Land Important to determine Nature of Gain
Allowability of Interest Expense against Income from Partnership Firm
Section 50C- Value on Sale Agreement date to be adopted & not the value on date of Sale Deed
LTCG Calculation- Date of Sale Agreement Vs. Sale Deed
Absence of interest income on capital from firm is no bar to claim interest paid on borrowings for contributing capital to firm
ITAT deletes Addition for 850 gms gold Jewellery held by Joint Family
No TDS on cash medical benefit provided to LIC employees
Disallowance of helicopter expense of Kingfisher : ITAT restores issue to AO
Section 271AAB penalty cannot be levied if no search U/s. 132
TDS not deductible on Interest to Associate Members by Co-Op Credit Society
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.
