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.
No Penalty for delay in tax audit report submission due to technical venial breach
Cash Payment to farmers for agricultural produces allowable | Section 40A(3)
TDS return filed beyond time cannot be declared as non est in law
Tax on Giving up of rights on flats in favour of developer within 36 months of date of JDA
Term “recovery” includes adjustment thereby reducing demand: Section 220/245
Depreciation on Imported Software Not Considered as Royalty & Not Liable for Disallowance u/s 40(a)(ia)
Section 80JJAA do not differentiate between Salary & Wages
A Transaction not become Genuine merely for receipt via banking Channel
Expense on developing & maintaining land for real estate activity is Allowable
Section 68 applies only to unexplained credit entries without proper explanation
Section 54F exemption cannot be denied for late execution of registered deed
Penalty cannot be levied if addition itself was debatable
No Capital Gain arises if Permissive Possession Not handed Over to Builder during Concerned Year in case of JDA
JDA: No transfer when even permissive possession was not given
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.
