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.
No specific format is provided U/s. 14A for recording satisfaction
Income from leasing of factory premises after discontinuing business is taxable as Income from other sources
Assessee entitled for Credit of TDS deducted in erstwhile name
Closely connected international transaction can be clubbed / aggregated
Secret Commission to business house executives is Bribe & no deduction allowable
LTC to Public Bank Employees for Travelling Abroad is subject to TDS
Profit increased due to disallowance U/s. 40(a)(ia) is eligible for deduction U/s. 10A
Rent for amenities if not separable from Rent is House Property Income
S. 10A Deduct Foreign currency Expenses from Export /Total Turnover
Exclusion of comparables based on Turnover and size filter is valid
Section 68: Identity and credit worthiness of creditors not establishes with mere Submission of Name and address not sufficient
Validity of scrutiny assessment- Notice issued U/s. 143(2) based on original Vs revised return
S. 254 Rectification application liable to be set aside if case relied not brought to bench’s attention during hearing
Treatment as per Income Tax & Ind AS on slump sale between common control entities
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.
