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.
Membership Fees Paid to Stock Exchange Allowed as Capital Expenditure
Expense on buy-back of shares is revenue expenditure
ITAT Deletes section 271C Penalty for Failure to Deduct TDS on LTA
Depreciation cannot be disallowed under section 40(a)(ia)
TDS on purchase of licensed software cannot be made retrospective
Section 54F: Vacant land cannot be treated as residential house
Section 14A disallowance unjustified if Interest Free Funds exceeds Investment Value
Functionally comparable company cannot be excluded from Comparables for non-disclosure of RPT
No Addition for Showing Net Impact of Marketing Income under head Marketing Cost in P&L A/c
Foreign Exchange Fluctuations allowable as Revenue Expense- Section 37
Section 153C Assessment has to be based on material found in the course of search which relates/belongs to Assessee
Interest on NPA loan can be taxed on receipt basis only
AO cannot change share valuation Method opted by Assessee
Companies which are functionally dissimilar cannot be taken as a comparable
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.
