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
![Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cash-Deposit-Demonetization-ITAT-Cash-Balance-Taxscan.jpg "Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]")
Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]
Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) partially upholds the addition in the absence of statement of affairs for justifying the...
![Inflated Sales during Demonetization Period to be Computed After Considering Average Sales of Prior One Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Average-Sales-Demonetization-ITAT-Income-Tax-Tax-taxscan.jpg "Inflated Sales during Demonetization Period to be Computed After Considering Average Sales of Prior One Year: ITAT [Read Order]")
![Activities of Donation to Veda Pathashalas, Veda Pundits, Medical Assistance etc. are “Charitable” in Nature: ITAT allows Approval u/s 80G [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Donation-Activities-of-Donation-Veda-Pathashalas-Veda-Pundits-Medical-Assistance-Charitable-ITAT-Approval-Taxscan.jpg "Activities of Donation to Veda Pathashalas, Veda Pundits, Medical Assistance etc. are “Charitable” in Nature: ITAT allows Approval u/s 80G [Read Order]")
![Interest u/s 234A cannot be Levied If Income Tax Return filed within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Return-ITAT-TAXSCAN.jpg "Interest u/s 234A cannot be Levied If Income Tax Return filed within Due Date: ITAT [Read Order]")
![Deposit during Demonetization Period: Burden of Proof on Assessee to Establish Genuineness, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deposit-Demonetization-ITAT-Burden-of-Proof-Income-tax-taxscan.jpg "Deposit during Demonetization Period: Burden of Proof on Assessee to Establish Genuineness, rules ITAT [Read Order]")
LLP receiving share of Profit from other Partnership Firm eligible for Income Tax Exemption u/s 10(2A): ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that Limited Liability Partnership (LLP) receiving share of profit from other firms shall be eligible for income tax exemption...
![LLP receiving share of Profit from other Partnership Firm eligible for Income Tax Exemption u/s 10(2A): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/LLP-share-Profit-from-Partnership-Income-Tax-ITAT-TAXSCAN-1.jpg "LLP receiving share of Profit from other Partnership Firm eligible for Income Tax Exemption u/s 10(2A): ITAT [Read Order]")
![ITAT Allows Tax Holiday Relief u/s 10A to IBM India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Tax-Holiday-IBM-India-TAXSCAN.jpg "ITAT Allows Tax Holiday Relief u/s 10A to IBM India [Read Order]")
![Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Seized-Document-Document-contain-Name-ITAT-Income-Tax-Tax-taxscan.jpg "Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]")
No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench deleted disallowance under Section 40(a)(ai) of the Income Tax Act, 1961 on the ground that no availability of technical knowledge,...
![No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Technical-Knowledge-Skill-on-Experience-Skill-on-Services-Non-Residents-ITAT-Disallowance-taxscan.jpg "No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]")
Payment by Google India to Google Ireland for Purchase of Online Advertisement Space for Onward Resale to Indian Advertisers not “Royalty”: ITAT
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that payment by Google India to Google Ireland for the purchase of online advertisement space for onward resale to...
Rental Income is Inseparably connected with Business of Cargo Handling Services: ITAT Allows Income Tax Deduction u/s. 80IA [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal ( ITAT ), Bangalore bench has held that the rental income which is inseparably connected with the business of cargo handling services shall...
![Rental Income is Inseparably connected with Business of Cargo Handling Services: ITAT Allows Income Tax Deduction u/s. 80IA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Rental-Income-Income-Business-of-Cargo-Handling-Services-Cargo-Handling-Services-ITAT-Income-Tax-Deduction-Income-Tax-Deduction-Tax-taxscan.jpg "Rental Income is Inseparably connected with Business of Cargo Handling Services: ITAT Allows Income Tax Deduction u/s. 80IA [Read Order]")
![Revision Order without DIN is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Revision-Order-DIN-ITAT-TAXSCAN.jpg "Revision Order without DIN is Invalid: ITAT [Read Order]")