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
![Income Tax Dept. fails to File Appeal on time, No Explanation provided for Delay: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Income-tax-appeal-dismissed-taxscan.jpg "Income Tax Dept. fails to File Appeal on time, No Explanation provided for Delay: ITAT dismisses Appeal [Read Order]")
Income Tax Dept. fails to File Appeal on time, No Explanation provided for Delay: ITAT dismisses Appeal [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal filed by the Income Tax Department due to a failure to meet...
![ITAT directs re-adjudication with respect to LTCG of sold property which canceled by Civil court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-re-adjudication-LTCG-ITAT-directs-readjudication-with-respect-to-LTCG-Civil-court-taxscan.jpg "ITAT directs re-adjudication with respect to LTCG of sold property which canceled by Civil court [Read Order]")
![ITAT directs to Rectify Assessment Order passed u/s 143(3)of Income Tax Act regarding 80P deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Deduction-TAXSCAN.jpg "ITAT directs to Rectify Assessment Order passed u/s 143(3)of Income Tax Act regarding 80P deduction [Read Order]")
![ITAT directs readjudication with respect to Disallowance made on expense incurred u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-readjudication-respect-Disallowance-us-371-of-Income-Tax-Act-TAXSCAN.jpg "ITAT directs readjudication with respect to Disallowance made on expense incurred u/s 37(1) of Income Tax Act [Read Order]")
![Disallowance u/s 14A of Income Tax Act should be limited to Exempted Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Disallowance-TAXSCAN.jpg "Disallowance u/s 14A of Income Tax Act should be limited to Exempted Income: ITAT [Read Order]")
Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) made a ruling regarding the treatment of various expenses, including share-based compensation ( SBC ), depreciation, and...
![Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Amazon-India-Amazon-Amazon-Delivery-Costs-and-Warranty-Expenses-AMP-Expenditure-ITAT-Bangalore-Taxscan.jpg "Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]")
Interconnect usage Payment received by Foreign Company from Indian telecom Operator not Taxable as ‘Royalty’: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the interconnect usage payments received by a foreign company from an Indian telecom operator should not be classified as...
![Interconnect usage Payment received by Foreign Company from Indian telecom Operator not Taxable as ‘Royalty’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Income-Tax-ITAT-ruling-on-interconnect-usage-payment-Foreign-company-tax-exemption-India-Taxscan.jpg "Interconnect usage Payment received by Foreign Company from Indian telecom Operator not Taxable as ‘Royalty’: ITAT [Read Order]")
Relief to Toyota Financial: ITAT directs Re-Adjudication on Taxability of Interest Income from NPAs [Read Order]
The Bangalore division of the Income Tax Appellate Tribunal ( ITAT ) provided Toyota Financial with relief by instructing a reevaluation of the tax implications related to the interest income derived...
![Relief to Toyota Financial: ITAT directs Re-Adjudication on Taxability of Interest Income from NPAs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Toyota-Financial-Interest-income-Interest-income-taxation-taxscan.jpg "Relief to Toyota Financial: ITAT directs Re-Adjudication on Taxability of Interest Income from NPAs [Read Order]")
Cash Deposit received from Mother as Gift during demonetization period properly Explained: ITAT deletes Addition u/s 69A [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled in favor of the taxpayer, overturning the addition made under section 69A of Income Tax Act, 1961. The tribunal found that...
![Cash Deposit received from Mother as Gift during demonetization period properly Explained: ITAT deletes Addition u/s 69A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Cash-Deposit-received-Gift-during-Demonetization-Properly-Explained-ITAT-u-s-69A-TAXSCAN.jpg "Cash Deposit received from Mother as Gift during demonetization period properly Explained: ITAT deletes Addition u/s 69A [Read Order]")
Income Tax Form No. 10BA Submission is Mandatory for Claiming Section 80GG Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) in Bangalore has ruled that submission of Income Tax Form No. 10BA is mandatory for claiming deductions under Section 80GG of the Income Tax Act, 1961....
![Income Tax Form No. 10BA Submission is Mandatory for Claiming Section 80GG Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Income-Tax-Form-No.-10BA-Submission-is-Mandatory-for-Claiming-Section-80GG-Deduction-ITAT-TAXSCAN-1.jpg "Income Tax Form No. 10BA Submission is Mandatory for Claiming Section 80GG Deduction: ITAT [Read Order]")
ITAT Orders Re-adjudication on Section 80P(2)(e) Deduction for Agricultural Loans Provided to Members under Income Tax Act [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has issued an order for re-adjudication regarding the deduction for agricultural loans provided to members under Section 80P(2)(e) of...
![ITAT Orders Re-adjudication on Section 80P(2)(e) Deduction for Agricultural Loans Provided to Members under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Orders-Re-adjudication-Section-80P2e-Deduction-for-Agricultural-Loans-Income-Tax-Act-TAXSCAN.jpg "ITAT Orders Re-adjudication on Section 80P(2)(e) Deduction for Agricultural Loans Provided to Members under Income Tax Act [Read Order]")