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 under Block of Assets Allowed even for Non Used Assets during the Year
CIT (A) justified in directing AO to examine issue of deduction U/s. 54F
No addition u/s 56(2)(vii)(b) if difference in valuation is less than 5%
Payment to non-resident to purchase advertisement space for resale to advertisers in India constitutes Royalty
ITAT deletes addition for share capital in case of Jagan Reddy Group Companies
Non-Deduction of TDS Due to Bonafide Belief Admissible in Law
Exemption u/s. 54F on multiple units in same building received under JDA
Section 54B exemption cannot be denied for absence of legal title due to pending litigation
Exemption u/s 54 cannot be denied for mere non completion of construction of flat by builder within stipulated period
ITAT can extend Stay If Non-disposal of Appeal is not attributable to Assessee
Auditor cannot be an accountant for the purposes of Rule 11UA (2)
Deduction U/s 36(1)(ii) allowable on bonus paid to directors
Share valuation report without scientific basis can be rejected
Entering into Registered JDA is transfer under section 2(47)
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.
