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.
India-Singapore DTAA- Technical services provided offshore do not require any deduction of tax at source
Salary taxable only if it accrues in India – rules Bangalore Tax Tribunal
Salary taxable only if it accrues in India
ALP of slump sale to be determined using valuation report, failing which IT WDV can be considered as a reasonable method
Outstanding receivables from international transactions held to be within the jurisdiction of TPO
Delay in filing of return should not be a reason to deny exemption u/s 10B(1)
Even if commercial transaction is at arms’ length, debt overdue for long period attracts transfer pricing interest
Minor irregularities (non-production of vouchers) cannot be a ground for rejection of renewal of recognition of a charitable trust under section 80G
Adjustment of notional royalty, for the know how transferred to Indian company, against the purchase consideration for the products manufactured for t
Tribunal Confirms Interest Imputed on Inter-Company Receivables Is Includible in Transfer Pricing Assessment
Bangalore tribunal ruling upholds transfer pricing adjustment disallowing payment of management charges
Depreciation allowable on payments to acquire skill and know-how of incoming employees as ‘business information’ classified as other intangiblle Asset
Profits earned from forward contract not to be included in the profits of the business of the undertaking for computing deduction under Section 10B
Assessment order based only on AIR report not sustainable
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.
