Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore
Income Tax
Income Tax
Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
ITAT Allows Software Expenses as Revenue Because Licences Were Short-Term and Non-Exclusive
Income Tax
Income Tax
Revision u/s. 263 of Income Tax Act quashed as AO took plausible view
Income Tax
Income Tax
ITAT Bangalore Deletes Penalty U/s 270A After HC Condoned Delay and Restored Sec. 80IA Deduction
Income Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Income Tax
Income Tax
ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
Income Tax
Income Tax
ITAT Bangalore Deletes Section 271D Penalty on Cash Sale Receipt
Income Tax
Income Tax
ITAT Bangalore Deletes Section 271FAA Penalty for SFT Delay
Income Tax
Income Tax
