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.
ITAT Bangalore: Mere Long Outstanding Sundry Creditors Not Taxable u/s 41(1) – No Cessation of Liability Without Write-Back
ITAT Bangalore: Souhadra Co-operative Eligible for U/s 80P Deduction – Delay Condoned & Additions on Interest Provision Deleted
Belated Return – u/s 80P Deduction Validly Denied u/s 143(1): ITAT Bangalore Dismisses Co-operative Society’s Appeal but Advises u/s 119(2)(b) Remedy
ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
ITAT Bangalore : Demonetisation Cash Deposits Cannot be Added u/s 68 When Supported by Books – GP Addition Deleted Without Defects in Accounts
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
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.
