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.
Dutch Company not eligible for benefits under India-Netherlands treaty, if it charters a ship from a company domiciled in Iran
S. 10B Set-off of eligible unit’s loss against income of non-eligible unit during tax holiday period cannot be allowed
S. 147 Supply of recorded reasons after passing reassessment order renders the reopening void
TPO cannot be asked to establish motive behind transfer of profit before ALP determination
Addition U/s. 41(1) not justified on failure of revenue to prove adjustment of liability
54EC limit of Rs. 50L applies to financial year not to transaction
‘Grossing up’ in absence of PAN should be at rates in force and not at 20%
Whether software expenditure is capital or revenue in nature is to be seen independently in respect of each software
sec. 41(1) No tax on depreciation claim if capital loan is waived off by lender
Expenditure on civil and electrical works incurred in leasehold premises is not enduring benefit
To claim deduction u/s. 35DDA for VRS , compliance with rule 2BA not mandatory
No Deduction u/s.10A for STPI unit demerged from assessee
TPO to consider objections of Assessee against the comparable selected by him to arrive at the ALP
Trust Registration can’t be cancelled for amendments in trust deed, if its objects remain charitable
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.
