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Landmark Rulings

ITAT Bangalore — Direct Tax

745 rulings

  1. ITAT Bangalore · 12 May 2025
    Ruling on Incriminating Evidence Requirement in Tax Assessments: Bangalore ITAT Decision for AY 2013-14

    Sri Kumaraswamy Mineral Exports Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 35265 (ITAT-BANGALORE)

  2. ITAT Bangalore · 30 Apr 2025
    Bangalore Tribunal Rules Interest Expenditure on Interest-Free Loan to Subsidiary is Tax-Deductible Under Section 36(1)(iii)

    Bangalore International Airport Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35217 (ITAT-BANGALORE) · Section 36(1)(iii)

  3. ITAT Bangalore · 29 Apr 2025
    Bangalore ITAT Declares CPC Intimation Invalid for AY 2020-21 Due to Invalid Return and Lack of Jurisdiction

    Mysore District Judicial Employee Credit Co-operative Society Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35209 (ITAT-BANGALORE)

  4. ITAT Bangalore · 25 Apr 2025
    Bangalore ITAT Rules on Investment Allowance Eligibility for Software Development Computers

    Bosch Global Software Technologies Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35195 (ITAT-BANGALORE) · Section 32AC

  5. ITAT Bangalore · 24 May 2025
    Bangalore ITAT Declares Bank of Baroda Exempt from MAT under Section 115JB, Affirming Precedent from Canara Bank Ruling

    Bank of Baroda (Erstwhile Vijaya Bank) Vs Addl. CIT

    (2025) TaxCorp(LJ) 35163 (ITAT-BANGALORE) · Section 115JB

  6. ITAT Bangalore · 30 Apr 2025
    Bangalore ITAT Approves Real Estate Developer's Appeal, Annuls Cash Receipt Addition Based on Loose Papers; Cites Supreme Court Ruling in Common Cause

    Global Star Realtors Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 35089 (ITAT-BANGALORE) · Section 69B

  7. ITAT Bangalore · 17 Apr 2025
    Bangalore ITAT Condones Over 1200 Days Delay for Appeal, Sets Terms for Rehearing by NFAC

    Schneider Electric IT Business India Pvt. Ltd Vs The JCIT

    (2025) TaxCorp(LJ) 35037 (ITAT-BANGALORE)

  8. ITAT Bangalore · 11 Apr 2025
    Bangalore ITAT Affirms Assessee’s Entitlement to Foreign Tax Credit for UK Salary Taxes Despite Procedural Lapses

    Madan Kumar Sivinigari Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35021 (ITAT-BANGALORE)

  9. ITAT Bangalore · 09 Apr 2025
    Bangalore ITAT Upholds Treatment of Loan Repayment as Application of Income for Educational Trust

    Nagarjuna Education Society Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34993 (ITAT-BANGALORE)

  10. ITAT Bangalore · 08 Apr 2025
    Bangalore ITAT Reverses Addition on Unexplained Investments: Assessee Acknowledged for Transparent Documentation of Transactions

    Prakash Praveen Kumar Vs ITO

    (2025) TaxCorp(LJ) 34990 (ITAT-BANGALORE) · Sections 44AD, 69

  11. ITAT Bangalore · 08 Apr 2025
    Bangalore ITAT Rules on Bad Debts and Business Income: Section 69A Inapplicable

    Sri Veerabhadreshwara Arecanut Company Vs ITO

    (2025) TaxCorp(LJ) 34989 (ITAT-BANGALORE) · Section 69A

  12. ITAT Bangalore · 31 Mar 2025
    Bangalore ITAT Remands Case to AO for Verification of Member Details in Cash Deposits by Credit Cooperative Society

    Bahubali Minority Credit Co-op. Society Koppal Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34964 (ITAT-BANGALORE)

  13. ITAT Bangalore · 20 Mar 2025
    Bangalore ITAT Upholds CIT(A) Decision, Dismissing AO’s Addition of Unexplained Cash Credits Due to Demonetization Sales

    Aura Jewels Vs The Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34963 (ITAT-BANGALORE)

  14. ITAT Bangalore · 31 Mar 2025
    Bangalore ITAT Rules GIS Charges Not FTS Under India-UK DTAA

    Atkins Realis UK Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34930 (ITAT-BANGALORE)

  15. ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Invalidates CIT(A) Ruling for Lack of Adequate Reasoning, Emphasizing Natural Justice Principles

    SLK Software Pvt. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 34878 (ITAT-BANGALORE)

  16. ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Rules PCIT Lacked Jurisdiction to Invoke Section 263 as Essential Documents Were Unavailable at Time of Notice Issuance

    Vinod Kumar Singhal Vs PR. CIT

    (2025) TaxCorp(LJ) 34876 (ITAT-BANGALORE) · Section 263

  17. ITAT Bangalore · 20 Feb 2025
    Bangalore ITAT Declares Notice under Section 148 Invalid for Tax Assessment; Upholds CIT(A)'s Directive to Utilize Section 153C instead

    D. K. Shivakumar Vs DCIT

    (2025) TaxCorp(LJ) 34865 (ITAT-BANGALORE) · Sections 148, 153C

  18. ITAT Bangalore · 20 Feb 2025
    Bangalore ITAT Remits Matter to CIT(A) Declaring Dismissal Unsustainable Due to Exempt Income of Assessee

    Srirampura Prathamika Krishi Pathina Sahakara Sangha Limited Vs ITO

    (2025) TaxCorp(LJ) 34853 (ITAT-BANGALORE) · Section 249(4)

  19. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Rejects Penalty under Section 270A Due to Lack of Proper Justification by the Assessing Officer

    L. Javerchand Jewellers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34819 (ITAT-BANGALORE) · Section 270A

  20. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Affirms Deletion of Revenue Adjustments and Upholds Assessee’s Deductions in Landmark Ruling

    Microland Limited Vs DCIT

    (2025) TaxCorp(LJ) 34818 (ITAT-BANGALORE) · Section 143(1)(a)

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