ITAT Bangalore
Explore the latest ITAT Bangalore judgments, orders, and appellate decisions on direct tax matters from the Bangalore bench of the Income Tax Appellate Tribunal
![Comparables Functionally Dissimilar, Receivables Subsumed in Working Capital: ITAT Deletes TP Adjustment in AMD India Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/2104741-amd-tp-case-taxscan.webp "Comparables Functionally Dissimilar, Receivables Subsumed in Working Capital: ITAT Deletes TP Adjustment in AMD India Case [Read Order]")
Comparables Functionally Dissimilar, Receivables Subsumed in Working Capital: ITAT Deletes TP Adjustment in AMD India Case [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted a ₹19.63 crore adjustment proposed by the Transfer Pricing Officer (TPO)...
![71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2103982-incometax-portal-taxscan.webp "71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]")
![Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2103973-agricultral-income-taxscan.webp "Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]")
![Entire Sale Consideration ₹55.80 Lakh Treated as STCG: ITAT Restores Ex-Parte Assessment Citing Delay Due to Non-Registration on IT Portal [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/2100919-short-term-capital-gain-taxscan.webp "Entire Sale Consideration ₹55.80 Lakh Treated as STCG: ITAT Restores Ex-Parte Assessment Citing Delay Due to Non-Registration on IT Portal [Read Order]")
![Senior Citizens Bonafide Belief and Ignorance of law is Reasonable Cause u/s 273B: ITAT Deletes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/2100700-senior-citizen-bonafide-ignorance-of-law-reasonable-cause-itat-penalty-taxscan.webp "Senior Citizens Bonafide Belief and Ignorance of law is Reasonable Cause u/s 273B: ITAT Deletes Penalty [Read Order]")
School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) remitted the matter to the Assessing Officer (AO) to examine the exemption under section 10(23C)(iiiad) of Income Tax Act,1961, in...
![School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/2094867-school-fees-deposited-bank-account-unexplained-income-itat-taxscan.webp "School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]")
Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that the Sullia Primary Co-operative Agricultural & Rural Development Bank, the assessee, is eligible for deduction u/s ...
![Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/2094777-itat-banglore-section-80p-deduction-taxscan-1.webp "Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]")
Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) admitted additional evidence and remitted an interest deduction of ₹53.09 lakh claimed under Section 24(b) to the Assessing Officer (AO). ...
![Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094426-house-property-itat-taxscan.webp "Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]")
ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) rejected the assessee's claim of lawyers' negligence and refused to condone a delay of 1265 days in filing the income tax appeal. ...
![ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093414-2090470-itat-chandigarh-income-tax-filing-income-tax-appeal-taxscan.webp "ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]")
Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, ruled that income received in advance from annual maintenance contracts (AMC) should be recognized over the contract period in accordance...
![Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/2091523-2090381-allegation-turnover-itat-hp-india-taxscan-1.webp "Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]")
Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, overturned the Assessing Officer’s allegation of suppressed turnover and bogus discounts, accepting the company’s evidence, including...
![Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/2090381-allegation-turnover-itat-hp-india-taxscan.webp "Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]")