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Landmark Rulings

ITAT Bangalore — Direct Tax

853 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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

  11. 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

  12. 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)

  13. 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

  14. 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)

  15. 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)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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