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Landmark Rulings

ITAT Bangalore — Direct Tax

745 rulings

  1. ITAT Bangalore · 16 Jan 2025
    Bangalore ITAT Rules for Foreign Tax Credit: Assessee Granted Entitlement Despite Delay in Filing Form 67

    Vivek Singhal Vs The DCIT

    (2025) TaxCorp(LJ) 34802 (ITAT-BANGALORE)

  2. ITAT Bangalore · 24 Jan 2025
    ITAT Bangalore Upholds Penalty on Assessee for Misreporting and Double Deduction of Income Under Section 270A

    Rashtrotthana Parishat Vs DCIT(E)

    (2025) TaxCorp(LJ) 34784 (ITAT-BANGALORE)

  3. ITAT Bangalore · 24 Jan 2025
    Bangalore ITAT Rules on Discretionary Trust’s Interest in Partnership Firm as Taxable Shares Under Section 56(2)(vii)

    Buckeye Trust Vs PCIT-2

    (2025) TaxCorp(LJ) 34777 (ITAT-BANGALORE)

  4. ITAT Bangalore · 22 Jan 2025
    Bangalore ITAT Rules Severance Compensation Taxable as Salary Under Section 17(3)(i)

    Shivabasappa Kariyappanavar Vs ITO

    (2024) TaxCorp(LJ) 34771 (ITAT-BANGALORE) · Section 17(3)(i)

  5. ITAT Bangalore · 06 Jan 2025
    Bangalore ITAT Strikes Down Reassessment Order Over Non-Deduction of TDS on Foreign Payments, Emphasizes Necessity of Material Fact Disclosure

    Eurofins Peenya Resources Private Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34737 (ITAT-BANGALORE)

  6. ITAT Bangalore · 03 Jan 2025
    Bangalore ITAT Rules Against Penalty for Delayed Tax Audit Report Filing; Emphasizes Absence of Malafide Intent and Technical Breach

    Sri Chinnayellappa Chandrashekar Vs ITO

    (2024) TaxCorp(LJ) 34730 (ITAT-BANGALORE)

  7. ITAT Bangalore · 06 Dec 2024
    Bangalore ITAT Overturns Revenue’s Addition for "Route Expenses" in Landmark Decision

    Late Kari Thimmegowda Rajashekhara Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34644 (ITAT-BANGALORE)

  8. ITAT Bangalore · 21 Nov 2024
    Free Import of Testing Assets by Samsung R&D Doesn't Constitute Income

    Samsung R&D Institute India - Bangalore Pvt. Ltd Vs JCIT

    (2024) TaxCorp(LJ) 34613 (ITAT-BANGALORE) · Section 28(iv)

  9. ITAT Bangalore · 16 Nov 2024
    No Tax Deduction Required on Sales Commission Paid to US Subsidiary for Marketing Services

    Algonomy Software Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34605 (ITAT-BANGALORE) · Section 40(a)(ia)

  10. ITAT Bangalore · 13 Nov 2024
    Bangalore ITAT Rules Interest Payments for Delayed Customs Duties Are Deductible Business Expenses, Distinguishing Them from Penalties

    Mangalore Chemicals & Fertilizers Limited Vs ACIT

    (2024) TaxCorp(LJ) 34598 (ITAT-BANGALORE) · Section 37(1)

  11. ITAT Bangalore · 27 Nov 2024
    Bangalore ITAT Overturns CIT(A) Ruling: Appeal Dismissal Based on Advance Tax Misinterpretation Found Erroneous

    Maroofali I Shaikh Vs ITO

    (2024) TaxCorp(LJ) 34590 (ITAT-BANGALORE) · Section 249(4)(b)

  12. ITAT Bangalore · 01 Nov 2024
    Bangalore ITAT Declares Penalty Imposition under Section 270A Invalid: Revenue Fails to Prove Under-reporting or Mis-reporting of Income

    IIFL Samasta Finance Limited Vs DCIT

    (2024) TaxCorp(LJ) 34562 (ITAT-BANGALORE)

  13. ITAT Bangalore · 21 Sep 2024
    Bangalore ITAT Voids Ex-Parte Order by CIT(A), Mandates Compliance with Adjudication Process

    Manohars Catering Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34530 (ITAT-BANGALORE) · Section 250(6)

  14. ITAT Bangalore · 31 Aug 2024
    Bangalore ITAT Clarifies Non-Applicability of Section 2(22)(e) in Absence of Actual Payment to Assessee

    Sri Haris Kalandan Mohammed Vs DCIT

    (2024) TaxCorp(LJ) 34469 (ITAT-BANGALORE) · Section 2(22)(e)

  15. ITAT Bangalore · 30 Aug 2024
    Bangalore ITAT Rules Software Sale and Ancillary Services Are Not Taxable as Technical Services Under India-USA DTAA

    Q2 Software Inc Vs DCIT

    (2024) TaxCorp(LJ) 34464 (ITAT-BANGALORE)

  16. ITAT Bangalore · 17 Aug 2024
    Bangalore ITAT Rules on Foreign Currency Expenditures Excluded from Export Turnover Under Sections 10A/10AA

    IBM Global Services India Private Ltd. Vs The DCIT

    (2024) TaxCorp(LJ) 34434 (ITAT-BANGALORE) · Section 10AA

  17. ITAT Bangalore · 10 Aug 2024
    Bangalore ITAT Allows Assessee’s Appeal, Deletes Addition of Rs. 186 Cr Under Section 56(2)(viib)

    Pisces EServices Pvt. Ltd Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34415 (ITAT-BANGALORE) · Section 56(2)(viib)

  18. ITAT Bangalore · 10 Aug 2024
    Bangalore ITAT Refuses to Condone 359-Day Delay in Filing Appeal, Dismisses Assessee’s Case

    ABS Fujitsu General Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34414 (ITAT-BANGALORE)

  19. ITAT Bangalore · 09 Aug 2024
    Search Warrant Fiasco: ITAT Quashes Assessment Order for Lack of Jurisdiction

    Blueline Foods (India) Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34411 (ITAT-BANGALORE)

  20. ITAT Bangalore · 07 Aug 2024
    US-India Business Partnership Commission Not Liable to FTS: ITAT Bangalore

    Steer America Inc. Vs DCIT

    (2024) TaxCorp(LJ) 34404 (ITAT-BANGALORE) · Section 9(1)(vii)

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