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.
Registration u/s 12AA cannot be denied to partly religious & partly charitable trust
ITAT dismisses appeal on failure to file revised Form No. 36 post amalgamation
Deduction U/s. 10A cannot be disallowed for mere belated receipt of export proceeds
Functionally dissimilar company cannot be considered as comparable for computation of ALP
No addition U/s. 68 if credits are not related to relevant Assessment year
‘Such income’ in Section 11(1)(a) stands for ‘Gross Income’ not ‘Net Income’
Notice u/s 274 should specify Grounds of Imposition of Penalty
Loss due to short landing of goods allowable as business expenditure
Donor’s Identity, Relationship & Occasion of Gift are essential to prove genuineness of Gift
Expected business profit on entering into development agreement in respect of land held as stock-in-trade cannot be taxed as capital gain
TDS u/s 194C not applicable on Hotel Booking
Without receipt of exempted income, Section 14A cannot be invoked
Notice u/s 143(2) issued prior to filing of return in response to notice u/s 147 is invalid, even if return is filed late
No disallowance for non-payment of TDS can be made if payee has paid tax thereon
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.
