ITAT Bangalore held that SanDisk India [Western Digital India] is not a Dependent Agency Permanent Establishment [DAPE] of SanDisk Ireland and hence the assessee income is not chargeable to tax in India.
ITAT Bangalore set aside a tax appeal after NFAC dismissed it without reviewing the taxpayer’s submissions. The case involves the rejection of books and a profit estimation.
ITAT Bangalore rules that the genuineness of a charitable trust’s activities, not the amount of its expenditure, determines its eligibility for tax registrations.
ITAT Bangalore directed the re-evaluation of a trust’s classification as religious and its denial of tax-exempt status, citing a failure to consider all relevant documents.
The ITAT Bangalore has deleted a ₹27 lakh addition to a wife’s income, ruling it was double taxation as her husband had already declared the full capital gains.
The ITAT Bangalore has condoned a 353-day appeal delay and set aside an ex parte order, emphasizing that the cause of the delay matters more than its length.
ITAT Bangalore ruled that an AO cannot re-initiate assessment after a PCIT ‘sets aside’ an order without providing fresh directions, quashing a cash deposit addition.
ITAT Bangalore restores appeals for Swastik Properties & Developers, ruling that CIT(A) cannot dismiss appeals for non-prosecution and grants a fresh hearing.
ITAT Bangalore rules that CIT(E) cannot deny 12AA and 80G registration based on the amount of money spent. The focus should be on the genuineness of the activities and objects.
ITAT Bangalore sets aside a CIT(A) ex-parte dismissal, giving an assessee one more chance to present documents and a case for their disallowed expenses.
