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.
Section 54F requires only the assets to be purchased within specified time, date of booking / payment not relevant
Section 54F cannot be disallowed merely because construction was not complete in all respects within stipulated period
S. 195 TDS to be withhold only on share of Non-resident Seller in co-owned property
Non deduction of TDS on Medical Reimbursement
Nil TDS certificate issued by AO U/s. 195(2) in contravention of provisions not binding on revenue
ITAT explains Tax Treatment of ESOP discount (difference between market & issue price)
Cash seized during search can be adjusted only against existing tax liability
Payments to Government for diversion of forest land for non-forest purposes, amounts to compensation is revenue expense
Expenditure on registration of lease agreement is allowable as revenue expenditure
No penalty on income surrendered in survey proceedings which was disclosed in return of Income
Cancellation of Trust Registration not valid for mere carrying of commercial activities
Loss of Eligible Business Unit u/s. 80IB(10) can be set off against other business income
Deduction u/s. 10A is allowable without setting off of losses of other units
TPO may use date which may not have been available to the assessee at the time of preparation of statutory transfer pricing study/documentation
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.
