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Landmark Rulings

ITAT Bangalore — Direct Tax

745 rulings

  1. ITAT Bangalore · 12 Mar 2026
    Bangalore ITAT Upholds Section 69A Addition Based on Seized Document and Unretracted Statement under Section 132(4) in Cash Loan Case

    Thippareddy Govindareddy Malli Reddy Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37796 (ITAT-BANGALORE) · Section 69A

  2. ITAT Bangalore · 10 Mar 2026
    ITAT Bangalore Quashes Arbitrary Profit Estimation on Fixed License Fee Receipts Under Identical Excise Arrangements

    Devadas Anup Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37772 (ITAT-BANGALORE)

  3. ITAT Bangalore · 03 Mar 2026
    No Capital Gains on Revaluation of Goodwill and Admission of New Partner—Section 45(4) Not Invoked Where No Asset Transfer Occurs

    Anand Diagnostic Laboratory Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37741 (ITAT-BANGALORE) · Section 45(4)

  4. ITAT Bangalore · 27 Feb 2026
    ITAT Bangalore Restores Appeal as CIT(A) Dismissal for Alleged Delay Found Unjustified; Mandates Opportunity of Hearing on Merits

    Global E-Business Solutions Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37682 (ITAT-BANGALORE)

  5. ITAT Bangalore · 27 May 2026
    Bangalore ITAT Accepts Assessee’s Appeal Delay Citing Bona Fide Efforts Despite Procedural Lapses by Authorities

    Vikram Shetty Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37665 (ITAT-BANGALORE)

  6. ITAT Bangalore · 27 May 2026
    Bangalore ITAT Quashes Additions Based Solely on ‘Dumb Documents’; Dismisses Rs. 16 Crore Alleged Unaccounted Transactions for Lack of Corroborative Evidence

    Sri Adichunchanagiri Shikshana Trust Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37658 (ITAT-BANGALORE)

  7. ITAT Bangalore · 27 May 2026
    Bangalore ITAT Affirms Validity of Section 143(3) Assessment, Quashes Section 68 Addition on Cash Deposits for Real Estate Assessee for AY 2017-18

    Narayana Rao Hebri Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37657 (ITAT-BANGALORE)

  8. ITAT Bangalore · 27 Jun 2026
    Bangalore ITAT: Construction Cost Must Be Allowed as Deduction for Co-owner When Property’s Transformation is Evident; Disallowance for Lack of Bills Unjustified

    Shreshta Sheel Patil Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37649 (ITAT-BANGALORE)

  9. ITAT Bangalore · 22 Feb 2026
    Bangalore ITAT Restricts CIT(E)’s Powers under Section 12AB, Orders Registration for Animal Welfare Trust Despite Questions on Expenditure and Donor Verification

    Raya Naik Memorial Gowshala Trust Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37596 (ITAT-BANGALORE) · Section 12AB

  10. ITAT Bangalore · 22 Feb 2026
    ITAT Bangalore Quashes Section 43B GST Disallowance Due to Rectified Tax Audit Report and No GST Expense Claimed; Relief Also Granted on PF Payment Due Date Falling on Holiday

    CAST Software India Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37580 (ITAT-BANGALORE) · Section 43B

  11. ITAT Bangalore · 12 Feb 2026
    ITAT Bangalore Upholds PCIT’s Revisionary Powers in Buckeye Trust Case: AO’s Duty to Investigate Claim under Section 56(2)(x) Emphasized

    Buckeye Trust Vs PCIT-2

    (2026) TaxCorp(LJ) 37507 (ITAT-BANGALORE)

  12. ITAT Bangalore · 12 Feb 2026
    ITAT Bangalore Sets Aside Section 263 Revision, Upholds AO’s Plausible Allowance of Section 80P(2) Deduction on Interest from Co-operative Banks

    BSNL Employees Co-operative Credit Society Limited Vs PCIT

    (2026) TaxCorp(LJ) 37501 (ITAT-BANGALORE) · Section 263

  13. ITAT Bangalore · 05 Feb 2026
    ITAT Bangalore Remands Black Money Investment Case: Assessee Directed to Furnish Lender Confirmations for Overseas Investments

    Ullal Kojabba Monu Vs The Additional Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37483 (ITAT-BANGALORE)

  14. ITAT Bangalore · 22 Jan 2026
    Bangalore ITAT Upholds Denial of 12AB Registration to Infosys Green Forum: Captive Solar Plant Serving Infosys Ltd. Not Charitable Due to Absence of Public Benefit

    Infosys Green Forum Vs ITO (Exemptions)

    (2026) TaxCorp(LJ) 37405 (ITAT-BANGALORE)

  15. ITAT Bangalore · 05 Jan 2026
    Bangalore ITAT Upholds Instakart’s Rs. 772.75 Crore Business Loss; Disallows Revenue’s Conjectural Disallowance Amid E-commerce Industry Realities

    Instakart Services Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37334 (ITAT-BANGALORE)

  16. ITAT Bangalore · 18 Dec 2025
    Assessment Order Held Void: Bangalore ITAT Quashes Reassessment Beyond Section 153B Time Limit in Search Case

    Aakruti Ruia Vs The Dy.Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37223 (ITAT-BANGALORE) · Sections 147, 153B

  17. ITAT Bangalore · 26 Dec 2025
    Bangalore ITAT Directs AO to Re-examine TDS Default Status of Vijaya Bank on Interest Paid to Political Party—Section 201(1) Proviso to Decide Disallowance Under Section 40(a)(ia)

    Vijaya Bank Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37195 (ITAT-BANGALORE) · Sections 40(a)(ia), 194A

  18. ITAT Bangalore · 24 Dec 2025
    Bangalore ITAT Invalidates Reassessment for AY 2015-16: Non-Issuance of Section 143(2) Notice Declared Fatal Despite Assessee’s Explicit Request to Rely on Original Return

    Intact Developers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 37180 (ITAT-BANGALORE) · Section 143(2)

  19. ITAT Bangalore · 10 Dec 2025
    ITAT Bangalore Sets Aside PCIT’s Section 263 Revision Over Software Depreciation, Citing Sufficient AO Inquiry and Supreme Court Precedent

    ANI Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37129 (ITAT-BANGALORE) · Section 263

  20. ITAT Bangalore · 20 Nov 2025
    Bangalore ITAT Overturns Revenue’s Addition: Exemption u/s 11 Cannot Be Denied for Clerical Error in Return — Mandates AO to Delete Disallowance Despite Omission of Section 12AB Registration Details

    Fig Tree Foundation Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 37106 (ITAT-BANGALORE)

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