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
![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 to Rectify Assessment Order passed u/s 143(3)of Income Tax Act regarding 80P deduction [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore bench directed to rectify the assessment order passed under Section 143(3) of the Income Tax...
![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]](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]")
Trade or Business Related Services Ineligible for charitable Purposes: ITAT denies Registration u/s 2(15) of Income Tax Act [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has denied eligibility for charitable purposes under Section 2(15) of the Income Tax Act, 1961, to services related to trade or...
![Trade or Business Related Services Ineligible for charitable Purposes: ITAT denies Registration u/s 2(15) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Trade-Business-Business-Related-Services-charitable-Purposes-ITAT-Registration-taxscan.jpg "Trade or Business Related Services Ineligible for charitable Purposes: ITAT denies Registration u/s 2(15) of Income Tax Act [Read Order]")
Marketing Services Rendered by US Entity in India not Taxable in India as FTS: ITAT deletes Addition [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) recently held that marketing service rendered by the US entity in India is not taxable in India aa Fee for Technical Service (FTS)....
![Marketing Services Rendered by US Entity in India not Taxable in India as FTS: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Marketing-Services-US-entity-in-India-taxable-in-India-as-FTS-ITAT-deletes-addition-TAXSCAN.jpg "Marketing Services Rendered by US Entity in India not Taxable in India as FTS: ITAT deletes Addition [Read Order]")