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
![Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Google-India-unit-of-Ireland-ITAT-Taxscan.jpg "Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]")
Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]
Google got relief with the Income Tax Appellate Authority (ITAT) Bangalore bench’s ruling that the payments made by the company to its unit in...
![Satisfaction of AO u/s 69C should be Subjective: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Income-Tax-Addition-taxscan.jpeg "Satisfaction of AO u/s 69C should be Subjective: ITAT deletes Income Tax Addition [Read Order]")
![ITAT upholds Revisional Order on Ground of LTCG Exemption on STT Paid without Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Revisional-Order-LTCG-STT-taxscan.jpg "ITAT upholds Revisional Order on Ground of LTCG Exemption on STT Paid without Verification [Read Order]")
![Relief to Toyota India: ITAT deletes Disallowance u/s 14A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Toyota-India-ITAT-Disallowance-taxscan.jpeg "Relief to Toyota India: ITAT deletes Disallowance u/s 14A [Read Order]")
![Consideration received not Income deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/income-ITAT-TDS-Taxscan.jpeg "Consideration received not Income deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]")
![ITAT approves Addition on GP at 2.5% on Non-explanation regarding Closing Stock [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-approves-GP-TAXSCAN.jpeg "ITAT approves Addition on GP at 2.5% on Non-explanation regarding Closing Stock [Read Order]")
Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that addition made for premium on redemption of preference shares as deemed dividend not sustainable. The assessee, M/s. Information...
![Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/premium-redemption-of-preference-shares-deemed-dividend-ITAT-taxscan.jpg "Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]")
![Discount on ESOP Amounts to Expense, Income Tax Deduction allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Discount-ESOP-expense-Deduction-ITAT-taxscan.jpg "Discount on ESOP Amounts to Expense, Income Tax Deduction allowable: ITAT [Read Order]")
Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that replacement of spare parts includes in regular repairs and maintenance shall be treated as revenue...
![Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Replacement-spare-parts-regular-repairs-maintenance-shall-expenditure-ITAT-TAXSCAN.jpg "Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]")
Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench granted relief to M/s. Dell International Services India Private Limited and held that amount received towards warranty is refundable even on...
![Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Relief-Dell-International-ITAT-rules-Agreement-TAXSCAN.jpg "Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]")
Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) restores the matter to AO as the addition of unexplained investment deleted without verifying books of account. The assessee,Shri H....
![Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/investment-books-of-accounts-ITAT-AO-taxscan.jpeg "Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]")
Addition u/s 68 on Scrap Sale will invalidate Corresponding Sales and relevant Expenditure charged to Profit and Loss A/c: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that addiction under section 68 of the Income Tax Act,1961on scrap sale will invalidate the corresponding sales and relevant...
![Addition u/s 68 on Scrap Sale will invalidate Corresponding Sales and relevant Expenditure charged to Profit and Loss A/c: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Addition-Scrap-Sale-Profit-and-Loss-ITAT-TAXSCAN.jpg "Addition u/s 68 on Scrap Sale will invalidate Corresponding Sales and relevant Expenditure charged to Profit and Loss A/c: ITAT [Read Order]")