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
![Assessee couldn’t submit Evidence for Payment of Brokerage for Sale of Property: ITAT allows 1% of Sale Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Payment-Brokerage-Sale-of-Property-ITAT-Sale-Consideration-Taxscan.jpeg "Assessee couldn’t submit Evidence for Payment of Brokerage for Sale of Property: ITAT allows 1% of Sale Consideration [Read Order]")
Assessee couldn’t submit Evidence for Payment of Brokerage for Sale of Property: ITAT allows 1% of Sale Consideration [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has allowed 1% of the sale consideration as brokerage for the sale of the property since...
![Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Digital-Data-Evidentiary-Value-Addition-ITAT-Taxscan.jpeg "Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]")
![Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale Deed was Registered within Prescribed Time [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Completion-Construction-irrelevant-ITAT-Capital-Gain-exemption-Sale-Deed-Registered-Prescribed-Time-Taxscan.jpeg "Completion of Construction irrelevant to Apply S. 54F: ITAT allows Capital Gain exemption since Sale Deed was Registered within Prescribed Time [Read Order]")
![Transfer Pricing Adjustment should be Restricted only to AE Related Transactions of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Transfer-Pricing-Adjustment-AE-Transactions-Assessee-ITAT-Taxscan.jpg "Transfer Pricing Adjustment should be Restricted only to AE Related Transactions of Assessee: ITAT [Read Order]")
![Relief to Lenovo: ITAT directs to Use CUP as most appropriate Method and holds Warranty Expenditure is Allowable [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Relief-to-Lenovo-ITAT-CUP-appropriate-Method-Warranty-Expenditure-Allowable-Taxscan.jpg "Relief to Lenovo: ITAT directs to Use CUP as most appropriate Method and holds Warranty Expenditure is Allowable [Read Order]")
![Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-24-at-3.25.31-PM.jpeg "Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]")
Consumable Tools are 'Revenue' in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]
The ITAT Bangalore, while granting relief to M/s Walvoil Fluid Power India Pvt Ltd, held that the consumable tools are revenue in nature and therefore, deduction is allowable as expenditure in the...
![Consumable Tools are Revenue in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consumable-Tools-Revenue-ITAT-Deduction-Walvoil-Fluid-Power-India-taxscan.jpg "Consumable Tools are Revenue in Nature: ITAT allows Deduction to Walvoil Fluid Power India [Read Order]")
Donations are Lifeline of Charitable Trust: AO cannot deny Approval without verifying Activities, rules ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the donations are the lifeline for starting charitable activities of the assessee trust and the CIT(E) cannot deny...
![Donations are Lifeline of Charitable Trust: AO cannot deny Approval without verifying Activities, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Bangalore-Donations-Lifeline-Charitable-Trust-AO-ITAT-Taxscan.jpeg "Donations are Lifeline of Charitable Trust: AO cannot deny Approval without verifying Activities, rules ITAT [Read Order]")
Addl. Commissioner is not ‘Proper Officer’ for Re-Opening of Assessment after 4 Years: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the Addl. Commissioner is not a ‘Proper Officer’ for re-opening of assessment after 4 years under the Income Tax Act, 1961. ...
![Addl. Commissioner is not ‘Proper Officer’ for Re-Opening of Assessment after 4 Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addl.-Commissioner-Proper-Officer-Re-Opening-Assessment-ITAT-Taxscan.jpg "Addl. Commissioner is not ‘Proper Officer’ for Re-Opening of Assessment after 4 Years: ITAT [Read Order]")
Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]
In an assessee-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has directed the Assessing Officer to conduct the proceedings afresh accepting the contention of the assessee...
![Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consultant-Proceedings-ITAT-Assessing-Officer-Taxscan.jpeg "Consultant did not handle Proceedings Properly: ITAT directs AO to Conduct Proceedings Afresh [Read Order]")
![Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Tax-Credit-denied-Assessee-Indo-Japan-DTAA-ITAT-Taxscan.jpg "Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]")
Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the amended provisions of section 43B and 36(1)(va) of the Income Tax Act, 1961 relating to employees’ contribution...
![Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amended-Provisions-Deduction-Contribution-ESI-and-PF-AY-ITAT-Taxscan.jpeg "Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]")