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.
Wrong Invocation of Section 153C- ITAT Quashes Assessments Where Assessee Was Himself Searched
ITAT Limits Its Directions – Excludes Comparables Due to Improper Remand to DRP
Fresh U/s 12AB Application Cannot Be Rejected Due to Earlier Denial – ITAT Restores Matter for Reconsideration
APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error
Penalty U/s 270A Held Premature – ITAT Bangalore Restores Matter Pending Quantum Outcome
Section 54F Claim Revived – ITAT Allows Fresh Chance to Prove Construction with Additional Evidence
No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
Section 80P Deduction Allowed on Bank Interest – ITAT Follows Tumkur Merchants, Distinguishes Totagars
Penalty Deleted as Issue Becomes Debatable – HC Admission of Quantum Appeal Saves Assessee
Companies with significantly higher turnover are not comparable: ITAT Bangalore
No Building Approval, No 12AB-Yet ITAT Grants Fresh Chance Due to Short Compliance Window
ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification
Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh 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.
