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.

TP Adjustments Reworked – ITAT Strikes Down Wrong Comparables, Demands Parity & Scientific Analysis

Unsigned Approval U/s 151 Invalid – ITAT Quashes Reassessment

Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach

Registration Rejected for “Low Activity”? ITAT Sends It Back – Opportunity Must Precede Denial

Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis

Section 194-IA TDS on Full Property Value Mandatory, Not Linked to Payment Timing: ITAT Bangalore

Delay Condoned with Cost: ITAT Grants Fresh Chance, Slams Non-Compliance

Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend

870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”

Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty

Penalty U/s 270A Quashed: No Specific Charge of “Misreporting” = No Penalty

Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151

ITAT Quashes Section 271(1)(c Penalty as Unsigned SCN Held Void in Law

Foreign Tax Credit Cannot Be Denied for Delay in Form 67 – ITAT Remands for Verification
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.
