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
![Persistent Loss Filter can be Applied only if there is Loss in Three Successive Assessment Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Persistent-Loss-Filter-Applied-Loss-Successive-Assessment-Years-ITAT-taxscan.jpg "Persistent Loss Filter can be Applied only if there is Loss in Three Successive Assessment Years: ITAT [Read Order]")
Persistent Loss Filter can be Applied only if there is Loss in Three Successive Assessment Years: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that the persistent loss filter could be applied only if there was loss in three...
![Assessment Proceedings Completed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Proceedings-Assessment-Sufficient-Opportunity-to-Assessee-ITAT-Directs-Re-adjudication-taxscan.jpg "Assessment Proceedings Completed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
![ITAT allows Foreign Travel Expenses Incurred for Obtaining Charitable Donations [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-allows-Foreign-Travel-Expenses-Obtaining-Charitable-Donations-Charitable-Donations-Foreign-Travel-Expenses-Incurred-for-Obtaining-Charitable-Donations-ITAT-taxscan.jpg "ITAT allows Foreign Travel Expenses Incurred for Obtaining Charitable Donations [Read Order]")
![Tax Exemption Allowable for Interest Income Received on Temporary FD: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Tax-Exemption-Interest-Income-Received-on-Temporary-FD-ITAT-TAXSCAN.jpg "Tax Exemption Allowable for Interest Income Received on Temporary FD: ITAT [Read Order]")
![AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AMP-expenditure-for-Promotion-and-Marketing-Products-AMP-expenditure-AMP-Promotion-and-Marketing-Products-Products-Manufactured-by-assessee-International-Transaction-ITAT-taxscan.jpg "AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]")
Co-operative Societies Eligible for Exemption u/s 80P(2)(d) of Income Tax Act on interest on investments in Co-operative Banks: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT), held that Co-operative Societies are eligible for Exemption under Section 80P(2)(d) of the Income Tax Act, 1961 on the interest income...
![Co-operative Societies Eligible for Exemption u/s 80P(2)(d) of Income Tax Act on interest on investments in Co-operative Banks: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Co-operative-Societies-Eligible-for-Exemption-Income-Tax-Act-on-interest-on-investments-in-Co-operative-Banks-ITAT-TAXSCAN.jpg "Co-operative Societies Eligible for Exemption u/s 80P(2)(d) of Income Tax Act on interest on investments in Co-operative Banks: ITAT [Read Order]")
Relief to TATA Power: ITAT deletes Adjustment made Towards Technical Know-How Fees Despite Accepting Entity Level Margins [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to TATA Power deleting the adjustment made towards technical know-how fees despite accepting the entity-level margins. ...
![Relief to TATA Power: ITAT deletes Adjustment made Towards Technical Know-How Fees Despite Accepting Entity Level Margins [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Relief-to-TATA-Power-TATA-Power-ITAT-deletes-Adjustment-made-Towards-Technical-Know-How-Fees-ITAT-Entity-Level-Margins-Taxscan.jpg "Relief to TATA Power: ITAT deletes Adjustment made Towards Technical Know-How Fees Despite Accepting Entity Level Margins [Read Order]")
Co-operative Society involved in Banking Business Not eligible for deduction u/s 80P(2)(a)(i): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the Cooperative society involved in Banking Business is not eligible for deduction under Section 80P(2)(a)(i) of the Income Tax...
![Co-operative Society involved in Banking Business Not eligible for deduction u/s 80P(2)(a)(i): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Co-operative-Society-Co-operative-Society-involved-in-Banking-Business-Banking-Business-deduction-ITAT-Taxscan.jpg "Co-operative Society involved in Banking Business Not eligible for deduction u/s 80P(2)(a)(i): ITAT [Read Order]")
Commission Paid to Pigmy Collectors to be treated as Salary, Liable for TDS u/s 192: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the commission paid to pigmy collectors shall be treated as salary and the same shall be liable for Tax Deducted at Source...
![Commission Paid to Pigmy Collectors to be treated as Salary, Liable for TDS u/s 192: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commission-Paid-to-Pigmy-Collectors-Commission-Paid-Commission-Pigmy-Collectors-Salary-TDS-ITAT-directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Commission Paid to Pigmy Collectors to be treated as Salary, Liable for TDS u/s 192: ITAT directs Re-adjudication [Read Order]")
Land not a Capital Asset but a “Work-in-Progress” for Real Estate Company, Expenses to be treated as Revenue Expenditure: ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that Land is not a Capital Asset but a 'Work-in-Progress' for a Real Estate Company. It was also observed that the Expenses incurred...
![Interest-Free Funds advanced to Sister Concern for Purchase of Land are Revenue in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-Free-Funds-advanced-to-Sister-Concern-for-Purchase-of-Land-are-Revenue-in-Nature-ITAT-TAXSCAN.jpg "Interest-Free Funds advanced to Sister Concern for Purchase of Land are Revenue in Nature: ITAT [Read Order]")
Reassessment Proceedings Without Issuance of Notice u/s 143(2) is Bad in Law: ITAT quashes Assessment Order [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT )has held that reassessment proceedings without the issuance of notice under section 143(2) of the Income Tax Act, 1961 is bad in law. ...
![Reassessment Proceedings Without Issuance of Notice u/s 143(2) is Bad in Law: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reassessment-Proceedings-Issuance-of-Notice-ITAT-quashes-Assessment-Order-taxscan.jpg "Reassessment Proceedings Without Issuance of Notice u/s 143(2) is Bad in Law: ITAT quashes Assessment Order [Read Order]")