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.
An undertaking can continue to enjoy tax holiday even if the ownership changes
Income deemed to accrue or arise in India
It is obligatory on part of assessee to deduct TDS at the time of credit of interest income to account of payee or at time of payment thereof
For the purpose of computing deduction u/s 10B, speculation business cannot be considered as business of undertaking
Profits from supply of shrink-wrapped software is not royalty- ITAT Bangalore
Salary accrued outside India cannot be taxed in India merely because it is received in India
TDS not applicable when advertising agency reimburses advertising charges to advertising agency
Registration U/s. 80G(5)(vi) cannot be denied to charitable trust even if it is running some activity that yields profit
Transfer of trade mark is not transfer of goodwill
Transfer of trade mark cannot be considered as transfer of goodwill
Assessee cannot be declared as an assessee in default U/s. 201 of IT Act, 1961 for non-deduction of TDS
Conversion of DTA unit to STPI unit – eligible for deduction under Section 10A
Rent income from subleasing can not be taxed under income from house property’
Taxability of a South Korean Company on basis of its local office in India
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.
