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.
Order passed without giving effect to ITAT Direction been restored to AO for fresh order
ITAT Remand Back Case to CIT(A) for analysis of Nature of Service
Expense on Microsoft EAS licence renewal of AXABS software: ITAT remands case back to CIT(A)
To claim depreciation ready for use of Asset is enough
Foreign exchange gains/loss from trade debtors/Creditors is operating in nature
Section 14A disallowance cannot exceed amount of exempt Income
Transfer Pricing: Functionally dissimilar comparable cannot be adopted
No reopening if no failure of assessee to disclose fully & truly all material facts necessary for assessment
Assessee can take a stand contrary to their TP study
Provision for Sales return not allowable as deduction under section 37
AO cannot reject selection & valuation methods adopted by taxpayer
Section 54F exemption allowable on amount expended within time but not deposited in capital gain account scheme
Not necessary to establish that debt become irrecoverable
No further disallownce U/s. 14A warranted if Voluntary disallowance by Assessee exceeds exempted income
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.
