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.
Section 54F Deduction allowed despite Non-Construction of New House within Prescribed Time Limit
Expenditure towards ESOP is allowable deduction u/s 37
Capitalized Expense shouldn’t be considered for computation of proportionate TP adjustment
Disallowance u/s 36(1)(va) sustained for non-deposit of employees contribution within relevant due date
Penalty order passed in the name of death person after death is invalid
Proviso to section 36(1)(vii) cannot be applied for disallowing deduction claimed on bad debts relating to non-rural advances
Bad debts relating to non-rural branches are allowable u/s 36(1)(vii)
No section 271B Penalty for not getting audited due to bonafide belief of non-applicability of Tax Audit
Addition for Cash deposit during demonetisation Period: ITAT directs AO to follow CBDT Circulars
Violation of procedural norm does not extinguish substantive right of claiming Foreign Tax credit
Value of building not mentioned in fixed assets hence claim of deduction of cost not allowable
Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
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.
