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Landmark Rulings

ITAT Bangalore — Direct Tax

745 rulings

  1. ITAT Bangalore · 01 Aug 2024
    ITAT - Western Digital Technologies Wins Tax Battle: ITAT Quashes Rs. 3.66 Cr Addition

    Western Digital Technologies Inc. Vs The DCIT

    (2024) TaxCorp(LJ) 34391 (ITAT-BANGALORE)

  2. ITAT Bangalore · 16 Jul 2024
    Bangalore ITAT Holds Section 11 Exemption Valid if Audit Report Filed Before Intimation, Distinguishes Wipro Case

    Arham Mitra Mandal Vs ITO

    (2024) TaxCorp(LJ) 34318 (ITAT-BANGALORE) · Section 11

  3. ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Rules Payment for Illegal Mining Violation as Penal, Not Eligible for Deduction under Section 37(1)

    H.R. Gaviappa and Co. Vs ITO

    (2024) TaxCorp(LJ) 34298 (ITAT-BANGALORE) · Section 37(1)

  4. ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Condones 1999-Day Delay in Filing Appeal Due to Representative's Negligence Without Assessee's Knowledge

    JCR Drillsol Pvt Ltd Vs The ITO

    (2024) TaxCorp(LJ) 34296 (ITAT-BANGALORE)

  5. ITAT Bangalore · 12 Jul 2024
    ITAT Bangalore Quashes Addition of Rs. 12.51 Lacs, Holds Estimation of Agricultural Expenses Unjustified

    A.S. Srinath (HUF) Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34287 (ITAT-BANGALORE)

  6. ITAT Bangalore · 03 Jul 2024
    Bangalore ITAT Denies Deduction for Expenses Related to Discontinued Business, Upholds DTAA Benefits for Non-Resident

    Shanmugam Ravi Vs DCIT

    (2024) TaxCorp(LJ) 34222 (ITAT-BANGALORE)

  7. 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

  8. 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)

  9. 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)

  10. 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)

  11. 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

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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

  18. 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)

  19. 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

  20. 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)

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