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.
Adhoc expense disallowance without rejecting books of accounts not justified
Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore
Propagation of vedic thoughts and philosophy eligible for approval u/s. 80G: ITAT Bangalore
Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment
AO cannot interfere & change method selected by assessee for share valuation: ITAT Bangalore
Deemed dividend u/s 2(22)(e) doesn’t apply to advances to director for commercial purpose: ITAT Bangalore
ITAT Upholds Section 56(2) Addition for Property Purchase Without Consideration
Cost of funds deductible against interest income from co-op & scheduled banks
AO exceeded jurisdiction in verifying demonetisation cash deposit below ₹2.5 lakhs
Unless escaped income exceeds ₹50 lakhs no action beyond 3 years could take place
No section 271D penalty for Cash receipt if reasonable cause exist
Payment by Indian Entity to AE Abroad Not ‘FTS’ if No Technical Skill Provided: Bangalore ITAT
ITAT allows depreciation on amount paid exceeding net asset value
Late Form 67 filing doesn’t invalidate foreign tax credit claim
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.
