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.
CIT(A) cannot enhance Assessment without giving section 251(2) notice
AO cannot make addition for Difference between income in original & revised return without rejecting books
Asking to prove 92% of expense defeats purpose of presumptive taxation: ITAT Bangalore
No revision u/s 263 merely on the basis of suspicions.
TDS Rate on payment to non resident not having PAN
Section 50C: Increase to 10% in variation between stamp duty value & consideration is retrospective
ITAT allows to withdrawn appeal challenging TP Adjustment due to APA
Land cannot be held as an agricultural land in absence of agricultural operations
Assessee eligible for refund of TDS deducted on off shore supply contracts not taxable in India
Assessment in the name of non-existing person or a dead person is null & void
Section 10AA Deduction on Enhanced Income Earned through APA
No lack of Jurisdiction if AO of searched person recorded his satisfaction & provided seized material to AO of assessee
Deduction u/s 54F cannot be denied if a person holding one more residential property in joint name
Architectural Services provided to Singapore Entity Taxable at 10% when DTAA Benefit is Available
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.
