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
![Warranty Expenses and Delivery Cost are Activities Post-Sales, not AMP Expenditure For Amazon India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Ruling-on-Amazon-India-Expenses-Delivery-Costs-Amazon-ITAT-Ruling-Tax-Implications-of-Amazon-Warranty-Expenses-Taxscan.jpg "Warranty Expenses and Delivery Cost are Activities Post-Sales, not AMP Expenditure For Amazon India: ITAT [Read Order]")
Warranty Expenses and Delivery Cost are Activities Post-Sales, not AMP Expenditure For Amazon India: ITAT [Read Order]
In a recent ruling, the Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has clarified that delivery costs and warranty expenses should not...
![Income from providing Credit Facilities to nominal members of Co-Operative Society are eligible for exemption u/s 80P(2)(a)(i) Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Income-Tax-ITAT-Bangalore-Tax-exemption-cooperative-society-taxscan.jpg "Income from providing Credit Facilities to nominal members of Co-Operative Society are eligible for exemption u/s 80P(2)(a)(i) Income Tax Act: ITAT [Read Order]")
![Delay in filing appeal before Lower Authorities due to Mistake of Counsel: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Readjudication-TAXSCAN.jpg "Delay in filing appeal before Lower Authorities due to Mistake of Counsel: ITAT directs Readjudication [Read Order]")
![Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Income-Tax-India-USA-DTAA-DTAA-Double-Taxation-Avoidance-Agreement-Taxscan.jpg "Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]")
Exemption u/s11(1) of Income Tax Act Not available for expense incurred for giving Mementos to Presidents and Secretaries of Milk Producers Association: ITAT [Read Order]
Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) ruled that exemption under Section 11(1) of the Income Tax Act, 1961 shall not be available for expenses incurred for giving mementos to...
![Exemption u/s11(1) of Income Tax Act Not available for expense incurred for giving Mementos to Presidents and Secretaries of Milk Producers Association: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Exemption-TAXSCAN.jpg "Exemption u/s11(1) of Income Tax Act Not available for expense incurred for giving Mementos to Presidents and Secretaries of Milk Producers Association: ITAT [Read Order]")
Debt does not Cease to Exist when there is no Writing in Books of Account, no Cessation of Liability u/s 41(1) of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) observed that debt does not cease to exist when there was no writing in books of account, no Cessation of Liability under Section...
![Debt does not Cease to Exist when there is no Writing in Books of Account, no Cessation of Liability u/s 41(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Bangalore-Income-Tax-Books-of-Account-taxscan.jpg "Debt does not Cease to Exist when there is no Writing in Books of Account, no Cessation of Liability u/s 41(1) of Income Tax Act: ITAT [Read Order]")
Interest Income received from Co-operative Banks cannot be equated with interest received from Co-operative Society: ITAT not allowed deduction u/s 80P (2) (d) of Income Tax Act [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) disallowed deduction under Section 80P (2)(d) of the Income Tax Act, 1961, stating that interest income received from cooperative...
![Interest Income received from Co-operative Banks cannot be equated with interest received from Co-operative Society: ITAT not allowed deduction u/s 80P (2) (d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Bangalore-Cooperative-Bank-Cooperative-Society-Interest-Income-Tax-deduction-TAXSCAN.jpg "Interest Income received from Co-operative Banks cannot be equated with interest received from Co-operative Society: ITAT not allowed deduction u/s 80P (2) (d) of Income Tax Act [Read Order]")
Addition u/s 68 of Income Tax Act cannot be made Without Examining Source of Cash Deposit: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that addition under Section 68 of the Income Tax Act, 1961, cannot be made without examining source of cash deposit The...
![Addition u/s 68 of Income Tax Act cannot be made Without Examining Source of Cash Deposit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/us-68-of-Income-Tax-Act-examining-source-of-cash-deposit-ITAT-TAXSCAN.jpg "Addition u/s 68 of Income Tax Act cannot be made Without Examining Source of Cash Deposit: ITAT [Read Order]")
Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that non deduction of Tax Deducted at Source ( TDS ) under Section 195(1) of the Income Tax Act, 1961, leading to proposed...
![Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Bangalore-Income-Tax-Non-deduction-of-TDS-TDS-TAXSCAN.jpg "Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]")
Denial of deduction claimed u/s 80P(2)(d) of IT Act regard to interest received from Co-Operative Banks /Scheduled Banks : ITAT Directs Re adjudication [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) directed re adjudication upon the denial of deduction claimed under Section 80(2)(d) of the Income Tax Act , 1961 with regard to the...
![Denial of deduction claimed u/s 80P(2)(d) of IT Act regard to interest received from Co-Operative Banks /Scheduled Banks : ITAT Directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Bangalore-Co-Operative-Banks-Scheduled-Banks-taxscan.jpg "Denial of deduction claimed u/s 80P(2)(d) of IT Act regard to interest received from Co-Operative Banks /Scheduled Banks : ITAT Directs Re adjudication [Read Order]")
Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Authority ( ITAT ) observed that Banking company as per Section 2(c) of Banking regulations Act, 1949, would be eligible for claim of deduction under...
![Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Income-Tax-ITAT-Bangalore-ITAT-ruling-on-Banking-Regulations-Act-Banking-company-tax-deduction-TAXSCAN.jpg "Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]")