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.
Group service fees paid to AEs: ITAT restore the matter to AO / TPO
Limitation Period for second rectification should reckon from original order date
Proportionate Section 80IB(10) deduction allowable if Built-up area of some units exceeds1,500 sq.ft.
Education & secondary higher education cess not disallowable
ITAT allows section 54 deduction on multiple flats in same premises
Section 54F exemption allowable on sale proceed utilised for construction of residential property Within a period of 3 years
CIT(A) can allow deduction of Gratuity not claimed earlier by Appellant
Registration has to be granted if no evidence to show activities of Trust are not being carried out genuinely: ITAT
Exchange Fluctuation Loss on Forward Contracts are allowable
Section 54 deduction eligible on investment in house purchased abroad within stipulated time u/s 139(4)
Stake money paid to horse owners not liable to TDS under section 194B or section 194BB
Expense not claimed cannot be taxed on reversal
Valuation of Shares Issued on Premium : AO cannot reject DCF valuation Method adopted by Assessee
Section 195 not applicable if expense was not paid or claimed
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.
