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
![ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Bangalore-Reassessment-Proceedings-section-148-of-the-Income-Tax-Act-ITAT-quashes-Reassessment-Proceedings-Tax-News-Taxscan.jpg "ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]")
ITD can't cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) while quashing the reassessment proceedings held that the Income Tax...
![Rejection of application of exemption claimed u/s 80G of Income Tax Act on account of failure to produce documentary evidence: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-act-income-in-income-tax-documentary-evidence-Rejection-of-application-TAXSCAN.jpg "Rejection of application of exemption claimed u/s 80G of Income Tax Act on account of failure to produce documentary evidence: ITAT directs Readjudication [Read Order]")
![ITAT directs to tax Cash Deposit coming out of store business at 8% [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-appellate-tribunal-income-tax-income-in-income-tax-TAT-directs-cash-deposit-TAXSCAN.jpeg "ITAT directs to tax Cash Deposit coming out of store business at 8% [Read Order]")
![ITAT directs to Verify Real Intention of Trust regarding Purchase of Land for Construction of School Building [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-land-for-construction-school-building-construction-companies-ITAT-orders-TAXSCAN.jpg "ITAT directs to Verify Real Intention of Trust regarding Purchase of Land for Construction of School Building [Read Order]")
![ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-deduction-claimed-us-54F-of-Income-Tax-Act-apartment-units-received-pursuant-to-JDA-TAXSCAN.jpg "ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]")
Payments Received Towards Interconnectivity Utility Charges From Indian Customers Is Not Royalty under Article 12 of DTAA: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that payments received by the assessee towards interconnectivity utility charges from Indian customers or end users cannot be...
![Payments Received Towards Interconnectivity Utility Charges From Indian Customers Is Not Royalty under Article 12 of DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Payments-Received-Interconnectivity-Utility-Charges-From-Indian-Customers-Royalty-Article-12-of-DTAA-ITAT-TAXSCAN.jpg "Payments Received Towards Interconnectivity Utility Charges From Indian Customers Is Not Royalty under Article 12 of DTAA: ITAT [Read Order]")
ITAT Directs readjudication of disallowance of Depreciation claimed on Acquisition of Asset [Read Order]
The Two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) directed readjudication of disallowance of depreciation claimed on acquisition of the assets. The appeal was filed by the...
![ITAT Directs readjudication of disallowance of Depreciation claimed on Acquisition of Asset [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-Tax-Act-income-tax-appellete-tribunal-ITAT-delhi-Tax-news-taxscan.jpg "ITAT Directs readjudication of disallowance of Depreciation claimed on Acquisition of Asset [Read Order]")
Addition u/s. 69A of Income Tax Act cannot be made in respect of Monies which are recorded in Bank Statement: ITAT [Read Order]
The Two member bench of Bangalore Income Tax Appellate Tribunal (ITAT) addition under Section 69A of the Income Tax Act , 1961 cannot be made in respect of monies which are recorded...
![Addition u/s. 69A of Income Tax Act cannot be made in respect of Monies which are recorded in Bank Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-ITAT-decision-bank-statement-monies-ITAT-and-bank-TAXSCAN.jpg "Addition u/s. 69A of Income Tax Act cannot be made in respect of Monies which are recorded in Bank Statement: ITAT [Read Order]")
ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]
The two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) allowed the deduction claimed under Section 54F of the Income Tax Act, 1961 with respect to all apartment units received...
![ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-bangalore-Joint-Development-Agreement-tax-updates-taxscan.jpg "ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]")
Receipt of IUC charges cannot be taxed as Royalty under Article 12 of India Japan DTAA: ITAT [Read Order]
The Two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) held that the receipt of Interconnect Utility Charges ( IUC ) charges cannot be taxed as Royalty under Article 12 India-...
![Receipt of IUC charges cannot be taxed as Royalty under Article 12 of India Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-India-Japan-DTAA-Article-12-of-India-Japan-DTAA-income-tax-updates-taxscan.jpg "Receipt of IUC charges cannot be taxed as Royalty under Article 12 of India Japan DTAA: ITAT [Read Order]")
Not Every Deposit during Demonetization Period would fall under Category of Unaccounted Cash: ITAT remits to AO for fresh consideration [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) remitted the case to the Assessing Officer ( AO ) for fresh consideration stating that not every deposit during the demonetization...
![Not Every Deposit during Demonetization Period would fall under Category of Unaccounted Cash: ITAT remits to AO for fresh consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Bangalore-ITAT-news-tax-news-tax-update-Taxscan.jpg "Not Every Deposit during Demonetization Period would fall under Category of Unaccounted Cash: ITAT remits to AO for fresh consideration [Read Order]")