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.
Section 54F deduction fully allowable despite property purchase in joint names
Loss due to reduction in Face Value of share capital is Capital Loss
Reason to believe shall not be disclosed to any person/ authority/ Appellate Tribunal as recorded u/s 132
In absence of PE in India No tax on money received by IBM Philippines in the course of their business
No deemed dividend in case of loan to borrower not being shareholder
ESOPs Holding period to be from date of grant not from date of vesting
Section 115JB not applies to assessee governed by Special Acts & Rules
Absence of TRC cannot be a ground for denying DTAA benefit
Interest on enhanced compensation on compulsory acquisition by government eligible for exemption u/s 10(37)
Mere license to enter property to carry out development cannot be treated as Transfer in JDA
Audit fees/bank charges, communication & office expenses allowable U/s. 37
Deduction U/s. 80IB(10) allowable if capital asset was converted into stock-in-trade, before entering into JDA
No TDS on Soft Purchased and capitalised in books required to be made
Expenditure for expansion of existing business is revenue expenditure
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.
