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.

Assessee can challenge Assessment order if AO not accepted consent of assessee in toto

No exemption U/s. 11 on acquisition of assets from borrowed funds

No disallowance for interest paid to NBFC without TDS deduction, considered by NBFC in their Income

HUF income cannot be taxed in members hand after demise of Karta

No Disallowance U/s. 14A if no expenditure incurred to earn exempt income; ITAT Restores file to AO

Credit Society eligible for Sec. 80P deduction on Interest on idle fund
![Expenditure Incurred on Issuance of Debentures is Revenue Expenditure: ITAT Bangalore allows Deduction [Read Order]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
Expenditure Incurred on Issuance of Debentures is Revenue Expenditure: ITAT Bangalore allows Deduction [Read Order]

Income of Minor Beneficiaries can be Clubbed to Income of Parents

Addition without allowing Cross-Examination of Witness relied upon is invalid

Wrong Mention of Section would not make Re-Assessment Invalid

Notice not become invalid for Mere mention of wrong section i.e. 153A instead of 153C

Expenses not allowable on Failure to prove that it was incurred for business purpose

No TDS liability can be imposed for notional provision reversed afterwards

AO should allow credit of TDS deducted and deposited wrongly in assessee’s erstwhile name
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.
