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.
ITAT allows assessee’s amenities charges as part of cost of Flat from Sale Value
TDS not applicable on reimbursement of actual CAB expenses
To claim Bad Debts written off assessee has to fulfill requirement of section 36(2)
Section 10AA Deduction eligible on Voluntary Transfer Pricing Adjustment by Assessee
Working capital adjustment subsumes sundry creditors- No further TP adjustment for outstanding receivables
No section 54 Deduction denial for mere Non-Completion of Construction of New House
No willful omission or negligence – ITAT condones delay of 738 days
For Indexation of cost, Effective date is date of allotment of property
Retention bonus amount paid before due date of filing return of income allowable
Secondary & higher education cess deductible as business expenditure
ITAT condones delay of 2625 days in Appeal Filing
Section 54EC – ITAT explains deduction of Rs. 50 Lakh & Rs. 1 Crore
Delete TP adjustment by way of royalty Against Himalaya Drug Company- ITAT Directs AO
FMV of shares: Jurisdiction of AO to reject valuation methods adopted by Assessee
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.
