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.
Nature of TDS Liability in Respect of Salaried Doctors, in- House & Visiting Consultants in a Nursing Home
TP – Notional Interest on Excess Credit Period/ Delayed Payment
TP- Unrelated Internal comparable supersede External comparable
Expense out of earmarked fund for member’s welfare, not deductible
No TP adjustment for higher AMP expenses w.r.t. comparable entities
Sec.206AA–Higher TDS not valid where benefit of DTAA available
TP: Software developer cannot be compared with service provider
Securities premium is not accumulated profits u/s 2(22)(e): ITAT
Voluntary contributions towards corpus cannot be taxed, even if Trust is not registered u/s 12AA
Initiation of penalty proceedings u/s 271(1)(c) without specifying basis makes such proceedings void -ab-initio
Reimbursement of salary cost of high level managerial personal can be treated as FTS
Supply of shrink-wrap software is transfer of right to use copyright and covered in royalty liable to TDS u/s 195
TPO can reject transfer pricing study report based on multiple year data and use only current year data
TPO not authorized to use information being not in public domain
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.
