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Landmark Rulings

ITAT Bangalore — Direct Tax

853 rulings

  1. ITAT Bangalore · 01 Jul 2024
    Bangalore ITAT Allows Appeal: Deletes Addition Within 10% Tolerance Limit of Section 50C, Holds Amendment Retrospective

    Nabhiraj Ratna Balraj Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34204 (ITAT-BANGALORE) · Section 50C

  2. ITAT Bangalore · 29 Jun 2024
    Bangalore ITAT Upholds Treatment of Excess Purchase Consideration as Goodwill, Allows Depreciation

    DN Solutions (India) Private Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34195 (ITAT-BANGALORE)

  3. ITAT Bangalore · 25 Jun 2024
    Herbalife Wins Tax Battle: ITAT Rules Administrative Services Not FTS Under India-US DTAA

    Herbalife International India Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34163 (ITAT-BANGALORE)

  4. ITAT Bangalore · 22 Jun 2024
    Bangalore ITAT Rules Interest from Co-operative Banks Not Eligible for Deduction Under Section 80P(2)(d)

    Brahmavara Vyavasaya Seva Vs ITO

    (2024) TaxCorp(LJ) 34143 (ITAT-BANGALORE) · Section 80P(2)(d)

  5. ITAT Bangalore · 18 Jun 2024
    Search and Seizure: ITAT Bangalore Quashes Assessment, Deletes Additions

    Ramachandra Setty & Sons Vs ITO

    (2024) TaxCorp(LJ) 34117 (ITAT-BANGALORE) · Section 153A

  6. ITAT Bangalore · 08 Jun 2024
    Software Purchase Depreciation Allowed: Bangalore ITAT Deletes Section 40(a)(ia) Disallowance

    Samsung R&D Institute India – Bangalore Pvt. Ltd Vs The Joint / Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34065 (ITAT-BANGALORE) · Section 40(a)(ia)

  7. ITAT Bangalore · 05 Jun 2024
    Bangalore ITAT Condones 1351-Day Delay in Filing Appeal, Upholds Assessee's Bona Fide Belief in Scrutiny Assessment

    McAfee Software (India) Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34046 (ITAT-BANGALORE) · Section 143(1)

  8. ITAT Bangalore · 05 Jun 2024
    Bangalore ITAT Quashes Section 271(1)(c) Penalty, Upholds Assessee's Bona Fide Intent in MAP-Driven Revised Returns and Voluntary Tax Payment

    Mitsubishi Heavy Industries – VST Diesel Engines Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34045 (ITAT-BANGALORE) · Section 271(1)(c)

  9. ITAT Bangalore · 01 Jun 2024
    Bangalore ITAT Deletes Penalty on IBM for Voluntary Disclosure of Seconded Employees' Salary, Relies on Abbey Business Judgment

    IBM Canada Limited Vs DCIT

    (2024) TaxCorp(LJ) 34014 (ITAT-BANGALORE)

  10. ITAT Bangalore · 01 Jun 2024
    Bangalore ITAT Condones 2500-Day Delay in Filing Appeal, Cites Pursuit of Alternative Remedy as 'Sufficient Cause'

    Bethala Petropacks Pvt. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34012 (ITAT-BANGALORE)

  11. ITAT Bangalore · 28 May 2024
    Bangalore ITAT Allows Sec 80P Deductions to Non-Banking Co-operative Societies, Disallows Interest on Employee Loans and Remits Investment Interest/Dividend

    The Karnataka State Co-operative Agriculture and Rural Development Bank Ltd Vs The ITO

    (2024) TaxCorp(LJ) 33987 (ITAT-BANGALORE) · Section 80P

  12. ITAT Bangalore · 25 May 2024
    Bangalore ITAT Rules Ad Hoc Disallowance of Expenses Without Documentary Evidence Must Be Based on Scientific & Rational Method

    Nama Venkataramanaswamy Narayan Babu Vs The Asst. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33971 (ITAT-BANGALORE)

  13. ITAT Bangalore · 09 May 2024
    ITAT - Bangalore ITAT Cancels Penalty Under Section 271(1)(c) Due to Defective Notice Under Section 274.

    SHRI ANAND, BANGALORE VERSUS ITO WARD 3 (2) (4) BANGALORE

    (2024) TaxCorp(LJ) 33860 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=111449&Category=ITAT&CategoryType=Zip

  14. ITAT Bangalore · 06 May 2024
    Bangalore ITAT Rules Cost of Acquisition for Bonus Shares Allotted Before April 1, 2001 to be Nil; Rejects Assessee’s Contention on Section 55(2)(ac)

    Zash Traders Vs ACIT

    (2024) TaxCorp(LJ) 33841 (ITAT-BANGALORE) · Section 55(2)(ac)

  15. ITAT Bangalore · 22 Apr 2024
    ITAT - Bangalore ITAT Rules Interconnectivity Utility Charges Paid to Non-Resident Not Taxable as Royalty under Domestic Law and India-Japan DTAA.

    KDDI Corporation Vs The DCIT

    (2024) TaxCorp(LJ) 33761 (ITAT-BANGALORE)

  16. ITAT Bangalore · 27 Mar 2024
    ITAT - Bangalore ITAT Deletes Google Ireland's Addition, Holds 'AdWords Rights' Receipts from Google India Not Royalty.

    Google Ireland Ltd Vs The DCIT (IT), JCIT(OSD)(IT)

    (2024) TaxCorp(LJ) 33626 (ITAT-BANGALORE)

  17. ITAT Bangalore · 20 Mar 2024
    ITAT - Bangalore ITAT Rejects 'Colourable Device' Finding in Agricultural Land Transaction.

    SPR Spirits Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 33575 (ITAT-BANGALORE)

  18. ITAT Bangalore · 22 Feb 2024
    ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.

    Cicon Engineers Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 33380 (ITAT-BANGALORE)

  19. ITAT Bangalore · 15 Feb 2024
    ITAT - Mining Contractor's Overburden Removal Expenses Allowed as Revenue Expenditure Under Section 37(1).

    South West Mining Limited Vs ITO

    (2024) TaxCorp(LJ) 33328 (ITAT-BANGALORE) · Section 35E

  20. ITAT Bangalore · 03 Feb 2024
    Bangalore ITAT Remands Case for Further Inquiry, Emphasizing Assessee’s Burden of Proof Under Sec.68

    BMM Ispat Limited Vs ACIT

    (2024) TaxCorp(LJ) 33251 (ITAT-BANGALORE) · Section 68

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