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.
CUP is most appropriate method for determining ALP for importing goods for manufacturing segment
No Section 271B penalty if provisions of Section 44AB not applicable to assessee
Job Termination due to Misconduct – Section 10(12) exemption not alllowed
Primary Obligation is of Assessee to Prove Source of Credit in Bank Account
No section 271B penalty when Assessee not Maintained Books of Account
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Addition unsustainable as exemption not claimed in preceding year as application of income on purchase of assets
Section 269SS not apply when explanation given constitutes reasonable cause
Amount taxed in hands of partner u/s 28(v) allowable in hands of firm u/s 40(b)
Non-Filing of Form No. 67 Is Merely A Procedural Error & Foreign Tax Credit Can’t Be Denied
Cost allocation between group companies without any markup is reimbursement of expense not liable for TDS
Payment by Google India to Google Ireland is not Royalty/ FTS hence TDS not deductible
Profit margin forgone by assessee could not be held as expenditure for creating intangible or goodwill
Insurance charges not attributable to export of computer software is not includible in export turnover
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.
