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
![Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Brand-Promotion-Expenditure-Brand-Promotion-Revenue-in-Nature-Deduction-ITAT-United-Breweries-Taxscan.jpg "Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]")
Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]
In a significant ruling in favour of United Breweries, the Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has held that advertisement...
![Income Tax Matters settled under DTVSV scheme cannot be Revised u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Matters-settled-DTVSV-scheme-ITAT-TAXSCAN.jpg "Income Tax Matters settled under DTVSV scheme cannot be Revised u/s 263: ITAT [Read Order]")
![Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Transfer-pricing-order-Transfer-pricing-ITAT-order-taxscan.jpg "Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]")
![No TDS on regular Management Services relating to Business Administration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-regular-management-services-management-services-business-Administration-ITAT-Income-Tax-taxscan.jpg "No TDS on regular Management Services relating to Business Administration: ITAT [Read Order]")
![Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proceedings-Incriminating-Material-law-ITAT-Income-Tax-Tax-taxscan.jpg "Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]")
Assignment Agreement not Registered, Can't ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal(ITAT) has held that the Actual flow towards property acquisition while computing capital gain can’tignore merely the fact that the assignment...
![Assignment Agreement not Registered, Cant ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assignment-Agreement-not-Registered-Property-Acquisition-while-Computing-Capital-Gain-ITAT-TAXSCAN.jpg "Assignment Agreement not Registered, Cant ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]")
Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore Bench held that Additional income offered as part of business income, entitled to deduction under Section 40(b)(v) of the Income Tax Act, 1961. ...
![Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Additional-Income-Business-Income-Income-Tax-Deduction-Income-Tax-Deduction-Tax-ITAT-taxscan.jpg "Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]")
Taxability of Interest from Investment Earned by Co-Operative Society as 'Other Income': ITAT directs Re-Adjudication [Read Order]
In a recent ruling, the Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ), which is chaired by Judicial Member George George K. and Accountant Member Laxmi Prasad Sahu, instructed the...
![Taxability of Interest from Investment Earned by Co-Operative Society as Other Income: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Taxability-Interest-Interest-from-Investment-Other-Income-ITAT-Re-Adjudication-Taxscan.jpg "Taxability of Interest from Investment Earned by Co-Operative Society as Other Income: ITAT directs Re-Adjudication [Read Order]")
Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Tax Addition [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the condition of proving “source of source of funds” under 68 of the Income Tax Act,1961 does not apply to non-residents....
![Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Source-of-Funds-Non-Residents-ITAT-Income-Addition-taxscan.jpg "Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Tax Addition [Read Order]")
Non-mentioning of DIN invalidates Revision Order for Violation of Procedure given in CBDT Circular: ITAT [Read Order]
The Banglore Bench of the Income Tax Appellate Tribunal ( ITAT ) has recently held that non-mentioning of Document Identification Number (DIN) as per the instruction of the Central Board of Direct...
![Non-mentioning of DIN invalidates Revision Order for Violation of Procedure given in CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/DIN-CBDT-Revision-Order-CBDT-Circular-ITAT-taxscan.jpg "Non-mentioning of DIN invalidates Revision Order for Violation of Procedure given in CBDT Circular: ITAT [Read Order]")
Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal(ITAT) has held that the deposit of gold jewellery by family members of a partner in the partnership firm would be treated as the stock in trade of...
![Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Deposit-of-Gold-Jewellery-by-Family-members-of-Partners-amount-to-Stock-in-Trade-of-the-Firm-ITAT-TAXSCAN.jpg "Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]")
Cash Receipt of Less than Rs. 2L from different Persons on different Dates would not attract S. 269ST of Income Tax Act: ITAT deletes Penalty [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has deleted a penalty under section 271DA of the Income Tax Act, 1961 by holding that the cash receipt of less than two lakh rupees...
![Cash Receipt of Less than Rs. 2L from different Persons on different Dates would not attract S. 269ST of Income Tax Act: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Cash-Receipt-of-Less-Different-Persons-on-Different-Dates-would-not-attract-of-Income-Tax-Act-ITAT-deletes-Penalty-TAXSCAN.jpg "Cash Receipt of Less than Rs. 2L from different Persons on different Dates would not attract S. 269ST of Income Tax Act: ITAT deletes Penalty [Read Order]")