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 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]")
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...
![Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Software-licenses-ITAT-Taxscan.jpg "Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]")
![Corporate Guarantee to AEs is an International Transaction to compute Arm’s Length Price: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Corporate-Guarantee-AEs-International-Transaction-Arms-Length-Price-ITAT-Taxscan.jpg "Corporate Guarantee to AEs is an International Transaction to compute Arm’s Length Price: ITAT [Read Order]")
![Assessee entitled to object to inclusion or exclusion of companies at stage of appellate proceedings, no estoppel: ITAT grants partial relief to Dell [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/exclusion-of-companies-ITAT-Dell-Taxscan.jpg "Assessee entitled to object to inclusion or exclusion of companies at stage of appellate proceedings, no estoppel: ITAT grants partial relief to Dell [Read Order]")
![ITAT deletes Section 68 Addition as Assessee discharges Burden of Proof as to Source of Gift, Identity of Donor [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-Taxscan.jpg "ITAT deletes Section 68 Addition as Assessee discharges Burden of Proof as to Source of Gift, Identity of Donor [Read Order]")
Filing of Voluminous Correspondence, Reports not a proper way to discharge Assessee's burden to establish ALP of Expenditure in question: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that the filing of voluminous correspondence, reports is not a proper way to discharge the assessee's burden to establish Arm's Length...
![Filing of Voluminous Correspondence, Reports not a proper way to discharge Assessees burden to establish ALP of Expenditure in question: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/ALP-of-expenditure-ITAT-Taxscan.jpg "Filing of Voluminous Correspondence, Reports not a proper way to discharge Assessees burden to establish ALP of Expenditure in question: ITAT [Read Order]")
Companies to be excluded from Final List of Comparables for Determining Arm’s Length Margin: ITAT grants relief to SAP [Read Order]
In a relief to the Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that the Companies be excluded from the final list of comparables for determining the arm’s length margin. The...
![Companies to be excluded from Final List of Comparables for Determining Arm’s Length Margin: ITAT grants relief to SAP [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/arms-length-margin-ITAT-SAP-Taxscan.jpg "Companies to be excluded from Final List of Comparables for Determining Arm’s Length Margin: ITAT grants relief to SAP [Read Order]")
Income Tax Deduction not allowable to Professional and Consultancy Charges paid for Acquisition of Companies: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the income tax deduction cannot be allowed to professional and consultancy charges paid for the acquisition of the Companies by...
![Income Tax Deduction not allowable to Professional and Consultancy Charges paid for Acquisition of Companies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Income-Tax-Deduction-Professional-Charges-Consultancy-Charges-Acquisition-of-Companies-ITAT-Taxscan.jpg "Income Tax Deduction not allowable to Professional and Consultancy Charges paid for Acquisition of Companies: ITAT [Read Order]")
Vijaya Bank Employees Ho. Co-op. Society entitled to claim of deduction of Interest Expenditure being amount paid to its members: ITAT [Read Order]
In a relief to the Vijaya Bank Employees Ho. Co-op. Society, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that the assessee entitled to claim a deduction of interest expenditure...
![Vijaya Bank Employees Ho. Co-op. Society entitled to claim of deduction of Interest Expenditure being amount paid to its members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Vijaya-Bank-Employees-Ho.-Co-op.Society-interest-expenditure-ITAT-Taxscan.jpeg "Vijaya Bank Employees Ho. Co-op. Society entitled to claim of deduction of Interest Expenditure being amount paid to its members: ITAT [Read Order]")
Relief to Infosys: ITAT directs AO to re-consider disallowance to TDS Credit of Rs. 29.7 Lakhs [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has revised its earlier order passed in December 2020 since the issue of disallowance of TDS credit was not considered in the said order,...
![Relief to Infosys: ITAT directs AO to re-consider disallowance to TDS Credit of Rs. 29.7 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/ITAT-Bangalore-Infosys-ITAT-AO-TDS-Credit-Taxscan.jpeg "Relief to Infosys: ITAT directs AO to re-consider disallowance to TDS Credit of Rs. 29.7 Lakhs [Read Order]")
No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]
The Income Tax Appellate Appellate Tribunal (ITAT), Bangalore Bench no TDS deductible on amounts paid to non-resident manufacturers for resale or use of computer software. The assessee, Autodesk...
![No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/TDS-non-resident-manufacturers-computer-software-ITAT-Taxscan.jpg "No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]")
![Section 10A deductions to be made from Gross Total Income and not from Total Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Section-10A-deductions-Gross-Total-Income-Total-Income-ITAT-Taxscan.jpeg "Section 10A deductions to be made from Gross Total Income and not from Total Income: ITAT [Read Order]")