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.
Transfer Pricing: Functionally different companies cannot be taken as comparable
Section 54 Exemption allowed on House Property acquired Outside India for A.Y. 2014-15 and for earlier A.Ys.
Provision for warranty expenses should be reliable: Apple India case
Interest on borrowing to pay earliest money deposits allowable as deduction u/s 36(1)(iii)
Deduction under section 54F on Multiple flats received under JDA
Contribution towards construction of Cricket Academy incurred by RCB allowable as deduction
License Fees paid to Consultant / Doctors abroad under Business Arrangement is Allowable as Deduction
Exemptions u/s 11(1)(d) cannot be denied for mere non claim in ITR
Filing of return before due date is Mandatory to claim deduction u/s 80IA
Non-Competent Fee paid is Intangible Asset- Depreciation allowable
Section 14A will not apply if no exempt income is received or receivable
Addition merely based on Statements recorded by CBI is Invalid
Exemption U/s. 54F cannot be denied for investment of amount in Mutual Funds before Purchase of property
Exemption U/s. 54F allowed for Investment in purchase of Villa routed through mutual funds
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.
