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.
Losses not claimed in original Return, cannot be claimed by filing revised return
Payment for Comparing the material with the samples provided by assessee is not FTS
Interest u/s. 234C cannot be imposed in case of refund of advance tax
Reimbursement of salary & expenses under secondment agreement not liable for TDS u/s.195
Unpaid leave encashment cannnot be allowed as deduction, revision by CIT justified
S. 80-IB(10) – Deduction can’t be denied just because Assessee did not construct himself
Interest U/s. 244A payble on entire amount of I-T refund
If employment services entirely rendered outside India, salary not taxable in India
Profits earned by charitable trust from construction projects not exempt u/s.11, but deductible u/s. 80-IB(10)
No cut off date for info available in public domain to be considered by TPO for computing ALP
S.57 do not provide for deduction of any expenditure from salary income of an MLA
Payment to company located in Israel for purchase of software is royalty
No TDS on Reimbursement of Relocation Expenses of Outbound Employees
Mere change in ownership doesn’t convert a stock-in-trade into a capital asset
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.
