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
![IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/IBM-India-TDS-IBM-Philippines-Payroll-Related-Services-ITAT-Taxscan.jpg "IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]")
IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]
In a major relief to IBM India, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the Company need not required to TDS on...
![Assessment Order framed against Non-Existing Company is void ab initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Assessment-order-void-ab-initio-ITAT-taxscan.jpg "Assessment Order framed against Non-Existing Company is void ab initio: ITAT [Read Order]")
![Rejection of Books of Account is a precondition for making reference to DVO: ITAT holds DVO report illegal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/books-of-account-DVO-ITAT-DVO-report-illegal-taxscan.jpeg "Rejection of Books of Account is a precondition for making reference to DVO: ITAT holds DVO report illegal [Read Order]")
![Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Transactional-Net-Margin-Method-Most-Appropriate-Method-Benchmarking-License-fees-Management-Fees-ITAT-Taxscan.jpeg "Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]")
![Reimbursement of Expenses in the usage of Third-party Software without any Mark-up is not liable for TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Reimbursement-expenses-Third-party-Software-mark-up-liable-TDS-ITAT-Taxscan.jpg "Reimbursement of Expenses in the usage of Third-party Software without any Mark-up is not liable for TDS: ITAT [Read Order]")
![NRI couldn’t Prove Source of Cash Deposit during Demonetization: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NRI-Cash-Deposit-Demonetization-ITAT-NRI-taxscan.jpeg "NRI couldn’t Prove Source of Cash Deposit during Demonetization: ITAT upholds Addition [Read Order]")
![CAM Charges included in Rent allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CAM-Rent-allowable-Deduction-ITAT-taxscan.jpeg "CAM Charges included in Rent allowable as Income Tax Deduction: ITAT [Read Order]")
Relief to Bangalore Metro Rail Corporation Ltd: ITAT condones Delay of 1037 Days in filing Appeal due to Wrong Professional Advice [Read Order]
In a major relief to M/s. Bangalore Metro Rail Corporation Ltd, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has condoned a delay of 1037 days in filing appeal for the reason that the...
![Relief to Bangalore Metro Rail Corporation Ltd: ITAT condones Delay of 1037 Days in filing Appeal due to Wrong Professional Advice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Relief-Bangalore-Metro-Rail-Corporation-Ltd-ITAT-filing-Appeal-Wrong-Professional-Advice-Taxscan.jpeg "Relief to Bangalore Metro Rail Corporation Ltd: ITAT condones Delay of 1037 Days in filing Appeal due to Wrong Professional Advice [Read Order]")
Wife eligible for Capital Gain Exemption If Money given for Acquisition of Property either directly to Builder or as Reimbursement to Husband [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the wife is eligible for capital gain exemption in respect of money given for the acquisition of the property either...
![Wife eligible for Capital Gain Exemption If Money given for Acquisition of Property either directly to Builder or as Reimbursement to Husband [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Wife-Capital-Gain-Exemption-Money-Acquisition-of-Property-Reimbursement-Husband-Taxscan.jpg "Wife eligible for Capital Gain Exemption If Money given for Acquisition of Property either directly to Builder or as Reimbursement to Husband [Read Order]")
Lack of Evidence: ITAT deletes Income Tax Addition against Karnataka Ex-CM B S Yediyurappa [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has deleted an income tax addition made against former Chief Minister of Karnataka for want of documentary evidence supporting the...
![Lack of Evidence: ITAT deletes Income Tax Addition against Karnataka Ex-CM B S Yediyurappa [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Lack-of-Evidence-ITAT-Income-Tax-Addition-Karnataka-Ex-CM-B-S-Yediyurappa-Taxscan.jpg "Lack of Evidence: ITAT deletes Income Tax Addition against Karnataka Ex-CM B S Yediyurappa [Read Order]")
Subsidy Expenditure does not attract TDS Provision: ITAT set-asides Order Disallowing Subsidy u/s 40(a)(ia)
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has held that subsidy expenditure not attracts TDS provision and set asides the order disallowing subsidy u/s 40(a)(ia). The appellant...
