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 condones 50-Day Delay in appeal filing, Orders CIT(A) for Fresh Appeal Hearing
Adoption of section 50C justified on difference in sale consideration in sale deed and stamp value adopted by officer
Fair market value on area allotted under occupancy certificated accepted: ITAT Bangalore
Delay of 85 days condoned on medical grounds: ITAT Bangalore
Matter remitted as lower authorities failed to examine evidences with regard to deduction u/s. 80P(2)(a)(i)
Delay of 1809 days condoned on reasonable cause shown: ITAT Bangalore
No addition of Rs.10 Crore u/s 271(1)(C) without specification of concealment or inaccurate particulars in SCN
Addition u/s. 28(iv) towards import of assets free of cost not justified since no benefit derived
Matter remitted as voluminous documents submitted during hearing before ITAT
Imposition of penalty u/s. 271(1)(c) for highly debatable issue not justified: ITAT Bangalore
Margin accepted at ALP hence no separate benchmarking of royalty payment required
No Section 271B Penalty for Technical Breach Without Malafide Intent
Interest received from co-operative society/bank is deductible u/s. 80P(2)(d): ITAT Bangalore
PAN Linking Error by bank Leads to Addition: ITAT Directs reconsideration
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.
