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
![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]")
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...
![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]")
![Interest Income from Co-operative Banks to be considered for Deduction u/s 80P(2)(d) of Income Tax Act: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Bangalore-Tax-news-I-ncome-Tax-Deduction-Taxscan.jpg "Interest Income from Co-operative Banks to be considered for Deduction u/s 80P(2)(d) of Income Tax Act: ITAT allows Appeal [Read Order]")
![“Law to be applied is law in force in Assessment Year unless otherwise stated or implied in Income-Tax matters”: ITAT deletes retrospectively canceled Trust registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-income-tax-laws-Itat-deletes-registrations-Taxscan.jpeg "“Law to be applied is law in force in Assessment Year unless otherwise stated or implied in Income-Tax matters”: ITAT deletes retrospectively canceled Trust registration [Read Order]")
![ITAT Orders Re adjudication of Cash Deposits in Biscuit and Confectionery Business During Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Re-adjudication-Cash-Deposits-Biscuit-Confectionery-Business-Demonetization-taxscan.jpg "ITAT Orders Re adjudication of Cash Deposits in Biscuit and Confectionery Business During Demonetization [Read Order]")
ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]
The Two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) directs readjudication regarding the commission and brokerage sale credited to Profit and Loss Account of distributorship to...
![ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Bangalore-Income-tax-act-ITAT-directs-Readjudication-Tax-news-Taxscan.jpg "ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]")
Taxpayer Operating Money Transfer Business through M-Pesa and Other Mobile Wallets Evident From Bank Statement: ITAT Directs Re-Adjudication [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has ordered a reconsideration, noting substantial evidence indicating that a taxpayer engaged in a money transfer business utilizing...
![Taxpayer Operating Money Transfer Business through M-Pesa and Other Mobile Wallets Evident From Bank Statement: ITAT Directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Taxpayer-Operating-Money-Transfer-Business-M-Pesa-Mobile-Wallets-Evident-Bank-Statement-ITAT-Re-Adjudication-taxscan.jpg "Taxpayer Operating Money Transfer Business through M-Pesa and Other Mobile Wallets Evident From Bank Statement: ITAT Directs Re-Adjudication [Read Order]")
Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees' Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]
In a recent case, the Bangalore bench of the Income Tax Appellate Tribunal(ITAT) held that deduction under section 36(1)(va) of the Income Tax Act, 1961 is not allowable if employees' contributions...
![Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Deduction-Income-Tax-Act-Employees-Contributions-Paid-Due-Dates-PF-Act-ITAT-taxscan.jpg "Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]")
No LTCG Liability since Property Sold is Agricultural Land and Placed on Record Computation of Total Income: ITAT deletes Addition of 52.9 Lakhs [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted the addition of Rs. 52.9 lakhs as there is no Long Term Capital Gain ( LTCG ) liability, given that the property sold was...
![No LTCG Liability since Property Sold is Agricultural Land and Placed on Record Computation of Total Income: ITAT deletes Addition of 52.9 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/No-LTCG-Liability-Property-Sold-Agricultural-Land-Placed-on-Record-Computation-Total-Income-ITAT-taxscan.jpg "No LTCG Liability since Property Sold is Agricultural Land and Placed on Record Computation of Total Income: ITAT deletes Addition of 52.9 Lakhs [Read Order]")
AO denies to grant Section 54F Deduction to LTCG from Sale of Inherited Jewellery: ITAT allows Deduction [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has allowed the deduction after the Assessing Officer denied granting Section 54F of the Income Tax Act, 1961, deduction for...
![AO denies to grant Section 54F Deduction to LTCG from Sale of Inherited Jewellery: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Bangalore-Income-Tax-Sale-of-Inherited-Jewellery-TAXSCAN.jpg "AO denies to grant Section 54F Deduction to LTCG from Sale of Inherited Jewellery: ITAT allows Deduction [Read Order]")
Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal as the jurisdiction challenge of the assessing authority was not filed within one month as per Section 124(3) of...
![Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Bangalore-Income-Tax-Assessing-Authority-taxscan.jpg "Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]")
Relief ISRO Employees Society: ITAT condones Delay Considering Affidavit, Directs NFAC to Consider Section 80P (2)(d) Claims [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) has granted relief to ISRO Employees Society by condoning the delay and directing National Faceless Assessment Centre ( NFAC ) to consider Section 80P(2)(d)...
![Relief ISRO Employees Society: ITAT condones Delay Considering Affidavit, Directs NFAC to Consider Section 80P (2)(d) Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Bangalore-Income-Tax-ISRO-Employees-Society-TAXSCAN.jpg "Relief ISRO Employees Society: ITAT condones Delay Considering Affidavit, Directs NFAC to Consider Section 80P (2)(d) Claims [Read Order]")