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.

Depreciation allowable on Customer Relationship Rights as Goodwill

Section 54F deduction on cost of additional floors on new house

Income from sale of cocoons cannot be regarded as agricultural income

AO must establish existence of international transaction before undertaking benchmarking of AMP expenses

Retiring partner to pay capital gain tax on excess amount received against Capital A/c

Notice issued by AO without specifying grounds of penalty is not valid

Review of Tribunal order on a possible hidden transaction not permissible

Split residency conundrum resolved by Bangalore ITAT through ‘centre of vital interest’ test

Deduction U/s. 80P not allowable to Co-operative society if it provides Credit facility to other than members

No exemption U/s 54F for purchase of land prior to period of one year from sale of capital asset

Addition for non-existent income from carbon credits is not acceptable

ITAT Grants stay on demand to Google on Payment of Rs. 475 Crore as Tax

Receipt under Google AdWord Program is Business Profit: ITAT reiterates

STCG or LTCG on transfer of ESOP options depends on holding period
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.
