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
![ITAT grants Partial Relief to Google, Expedites Final Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/ITAT-Google-Ireland-ITAT-Bangalore-Taxscan.jpg "ITAT grants Partial Relief to Google, Expedites Final Hearing [Read Order]")
ITAT grants Partial Relief to Google, Expedites Final Hearing [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore has granted partial relief to Google Ireland where the Tribunal expedited the hearing and posted...
![Partial Relief to Dell: ITAT directs AO to assign reason for not allowing set off brought forward Business Loss [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Dell-ITAT-AO-business-loss-Taxscan.jpg "Partial Relief to Dell: ITAT directs AO to assign reason for not allowing set off brought forward Business Loss [Read Order]")
![Action of TPO in reducing the TPA amount by Disallowance made u/s 40(a) may not be right: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/TPA-TPO-ITAT-Taxscan.jpg "Action of TPO in reducing the TPA amount by Disallowance made u/s 40(a) may not be right: ITAT [Read Order]")
![Payment of Interest on late deposit of TDS is not a Deductible Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Payment-of-Interest-late-deposit-TDS-Deductible-Expenditure-ITAT-Taxscan.jpg "Payment of Interest on late deposit of TDS is not a Deductible Expenditure: ITAT [Read Order]")
![Receipts from Sale of Copyrighted Software would not constitute Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Copyrighted-Software-Royalty-ITAT-Taxscan.jpg "Receipts from Sale of Copyrighted Software would not constitute Royalty: ITAT [Read Order]")
![Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/IBM-Singapore-non-resident-firms-software-royalty-ITAT-Taxscan.jpg "Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]")
Relief to Infosys: Expenditure excluded from ‘Export Turnover’ to be excluded from ‘Total Turnover’ for Computing Deduction, reiterates ITAT [Read Order]
In a major relief to Infosys, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) while dismissing the appeal of Revenue reiterated that expenditure excluded from ‘export turnover’ should be...
![Relief to Infosys: Expenditure excluded from ‘Export Turnover’ to be excluded from ‘Total Turnover’ for Computing Deduction, reiterates ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Infosys-ITAT-Taxscan.jpg "Relief to Infosys: Expenditure excluded from ‘Export Turnover’ to be excluded from ‘Total Turnover’ for Computing Deduction, reiterates ITAT [Read Order]")
![Payments to Facebook, AWS for Advertising, Marketing not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Payments-to-Facebook-AWS-advertising-marketing-Royalty-ITAT-Taxscan.jpg "Payments to Facebook, AWS for Advertising, Marketing not Taxable as Royalty: ITAT [Read Order]")
Taxation of Specialized Courier Services & Supply Chain Services to Domestic and Overseas Customers: ITAT grants Relief to World Courier India
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has directed the income tax department to re-consider the assessment against the World Courier India in respect of the taxation of their...
![Accumulation of Expenses cannot be treated as Business Loss: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Accumulation-of-expenses-business-loss-ITAT-Taxscan.jpg "Accumulation of Expenses cannot be treated as Business Loss: ITAT [Read Order]")
Receipt for Sale of Software with Associated Hardware can’t be treated as 'Royalty': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the consideration received from the sale of software with associated hardware cannot be regarded as royalty and the benefit of...
![Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Software-Associated-Hardware-Royalty-ITAT-Taxscan.jpg "Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]")
ITAT directs AO to allow Working Capital Adjustment after affording a Reasonable Opportunity of hearing [Read Order]
The Banglore Bench Income Tax Appellate Tribunal (ITAT) directed AO to allow working capital adjustment after affording a reasonable opportunity of hearing. The assessee, M/s. Inflow Technologies...
![ITAT directs AO to allow Working Capital Adjustment after affording a Reasonable Opportunity of hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-AO-working-capital-Taxscan.jpeg "ITAT directs AO to allow Working Capital Adjustment after affording a Reasonable Opportunity of hearing [Read Order]")