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
![Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amendment-in-Finance-Act-Employees-Contribution-ESI-and-PF-ITAT-Taxscan.jpg "Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]")
Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the amendment in the Finance Act, 2021 restricting employees’ contribution to...
![Unascertained Liability cannot be allowed as Embezzlement Losses in computing Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Unascertained-Liability-Embezzlement-Losses-computing-Business-Income-ITAT.jpeg "Unascertained Liability cannot be allowed as Embezzlement Losses in computing Business Income: ITAT [Read Order]")
![ITAT extends Stay granted to Google [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-Stay-granted-Google.jpeg "ITAT extends Stay granted to Google [Read Order]")
![R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Computer-Software-ITAT.jpg "R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]")
![Partial Relief to Wipro GE Healthcare: ITAT restores matter to AO with direction to refer to Departmental Valuation Officer for determination of extent of property, consequent valuation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Wipro-GE-Healthcare-ITAT-consequent-valuation-Departmental-Valuation-Officer-Taxscan.jpeg "Partial Relief to Wipro GE Healthcare: ITAT restores matter to AO with direction to refer to Departmental Valuation Officer for determination of extent of property, consequent valuation [Read Order]")
Assessee cannot be held to be 'Assessee in Default', No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) has held that Assessee cannot be held to be “assessee in default”, no interest leviable under section 201(1A) for non-deduction of...
![Assessee cannot be held to be Assessee in Default, No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Assessee-assessee-in-default-interest-leviable-under-section-2011A-non-deduction-TDS-ITAT-Taxscan.jpg "Assessee cannot be held to be Assessee in Default, No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]")
Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that assesse’s claims cannot be rejected merely for Non-acceptance of genuineness of transaction on ground of non-furnishing of...
![Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-assessee-genuinity-transactions-Taxscan.jpg "Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]")
No Capital Gain since Land Owner granted Permissive Possession to Builder under JDA: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that no capital gain can be computed in the hands of the assessee (landowner) on the ground that only permissive possession...
![No Capital Gain since Land Owner granted Permissive Possession to Builder under JDA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-Bangalore-Capital-Gain-Land-Owner-Builder-JDA-ITAT-taxscan.jpg "No Capital Gain since Land Owner granted Permissive Possession to Builder under JDA: ITAT [Read Order]")
‘Agreement to Sell’ will not result in Transfer of Asset for computing Capital Gain: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that mere ‘agreement to sell’ would not result in the transfer of assets for the purpose of computing the amount of capital gain...
![‘Agreement to Sell’ will not result in Transfer of Asset for computing Capital Gain: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/company-transfer-capital-assets-Taxscan.jpeg "‘Agreement to Sell’ will not result in Transfer of Asset for computing Capital Gain: ITAT deletes Addition [Read Order]")
Latest Amendment to Sec 36(1)(va) and 43B of Income Tax Act has no Retrospective Effect: ITAT allows Deduction [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT), while allowing deduction to the assessee, M/s BI Worldwide India Pvt. Ltd, held that the latest amendment to section 36(1)(va) and 43B...
![Latest Amendment to Sec 36(1)(va) and 43B of Income Tax Act has no Retrospective Effect: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Latest-Amendment-Amendment-S.-361va-43B-of-Income-Tax-Act-Income-tax-act-Retrospective-Effect-ITAT-Deduction-Taxscan.jpg "Latest Amendment to Sec 36(1)(va) and 43B of Income Tax Act has no Retrospective Effect: ITAT allows Deduction [Read Order]")
![Provisions of Book Profit not applicable to Banking Companies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Provisions-Book-Profit-Banking-Companies-ITAT-Taxscan.jpg "Provisions of Book Profit not applicable to Banking Companies: ITAT [Read Order]")
ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]
In an assessee-friendly ruling, the Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition made by the income tax department against an 80-year old assessee on the ground...
![ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Taxscan.jpg "ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]")