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.
Deemed Registration if CIT fails to dispose off sec. 12AA application within 6 months
Interest on enhanced compensation for compulsory acquisition of agricultural land eligible for exemption U/s. 10(37)
TDS deductible on Rent-Free Accommodation provided to Employees of Society
Interest on funds which are to be deployed for construction of plant in future cannot be treated as Income
Section 50C- ITAT deletes addition of 8% difference in Value
AO cannot ignore sale price declared by assessee without any basis
section 57(iii) Expense allowable only if the same was for earning income taxable under the head ‘income from other sources’
TDS deductible on Commission retained by Airline Operators for Collecting Passenger Service Fee
Provision for warranty made on scientific way and based on past history is allowed as deduction
Section 195 Payment towards Import of Software Amounts to Royalty
Lease rental income from letting out of warehouse constitutes business income
Deduction U/s. 54F cannot be denied for Non-completion of construction of new residential house within specified period of three years
Expense on Earning Income from Other Sources only is Allowable u/s 57(iii)
Interest paid to MSME for delayed payment is not allowable
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.
