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.
Fee for use of software taxable as Royalty
Transfer Pricing- Comparables have to be compared on similar standards
Assessee entitled to claim deduction in respect of the provision for warranty made on the basis of past experience
Sec 10A benefits cannot be denied on foreign exchange fluctuation gain linked to exports
Board circular which provides that even the indirect expenditure which benefit employees’ welfare is covered under FBT is not applicable
Transactions of sale of shares of a closely held company can be construed as transfer of land and short term capital gain is chargeable
Maintenance of separate books of account for STP units is not a prerequisite to avail deduction under section 10A
Lease rentals earned by a developer of Software Technology Park should be treated as business income
Assessee entitled to deduction u/s 10A on conversion of existing DTA unit into STP unit
s. 80IB(10) not require to begin construction work after obtaining approval from local authorities
Expenses incurred on cultivation for adequate and steady supply of medicinal plant are allowable even if no agricultural activities done by assessee directly
Assessee entering into separate agreements for supply of materials, erection and for civil work portion, etc.-No tax deducted on payment made for supply of materials-Applicability of section 194C
Make Available’ under India-Singapore DTAA vis-à-vis Technology Transfer Agreement and Services Agreement
Transfer Pricing – Prior Years’ data cannot generally be relied upon to justify Arms Length Price
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.
