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.
While computing income U/s. 115J AO cannot tinker book profit
Section 292BB not save cases having complete absence of notice
Sec 194J TDS deductible on Toll Free Telephone charges (Royalty)
Section 80IC deduction allowed for service charges based on direct nexus between service rendered & product
Section 80IAB deduction allowed against rental income from SEZ development
Income From Land Sale by Assessee Engaged in Property Development Taxable as Business Income
No comparables to be selected in ALP determination if comparables differs in turnover
Loan from directors – Section 68 addition- Additional Evidence- ITAT restore matter to AO
On mere change of opinion, the concluded assessment cannot be reopened
Object clause alone cannot be a basis to determine head of income
Automation Software expense allowable as Revenue Expense
Deduction of not contingent warrant expenses allowable from book profit
Deduction of provision for gratuity was allowable from book profits
No Penalty for TDS Default due to reasonable cause on Foreign LTC Paid to Staff
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.
