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
![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]")
Provisions of Book Profit not applicable to Banking Companies: ITAT [Read Order]
The Bangalore bench of the Tribunal, while dismissing an appeal filed by the income tax department against Vyshya Bank held that the provisions of...
![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]")
![Omission to serve Notice u/s 143(2) of Income Tax Act is not a Curable Defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/it-act-ITAT-Taxscan.jpg "Omission to serve Notice u/s 143(2) of Income Tax Act is not a Curable Defect: ITAT [Read Order]")
![Mere making of Unsustainable Claim doesn’t amount to Furnishing Inaccurate particulars on Income: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/inaccurate-particulars-Income-ITAT-Penalty-Taxscan.jpg "Mere making of Unsustainable Claim doesn’t amount to Furnishing Inaccurate particulars on Income: ITAT deletes Penalty [Read Order]")
![Deduction allowable on Employee’s Contribution if made on or before Due Date for furnishing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Deduction-income-ITAT-Taxscan.jpg "Deduction allowable on Employee’s Contribution if made on or before Due Date for furnishing Income Tax Return: ITAT [Read Order]")
![Capital Gain Exemption available for Multiple Flats obtained under JDA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Joint-Development-Agreement-Capital-Gain-Exemption-Multiple-Flats-JDA-ITAT-Taxscan.jpg "Capital Gain Exemption available for Multiple Flats obtained under JDA: ITAT [Read Order]")
Relief to Toyota: ITAT allows Income Tax Deduction of CSR Expenses towards provision of Toilet facilities in Govt. Schools [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has granted a major tax relief to Toyota Boshoku Automotive India where the deduction claim raised by the assesseetowards the deduction of...
![Relief to Toyota: ITAT allows Income Tax Deduction of CSR Expenses towards provision of Toilet facilities in Govt. Schools [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Toyota-Boshoku-Automotive-India-ITAT-CSR-Expenses-Taxscan.jpeg "Relief to Toyota: ITAT allows Income Tax Deduction of CSR Expenses towards provision of Toilet facilities in Govt. Schools [Read Order]")
Independent Building with More than One Residential Units eligible for Capital Gain Exemption, rules ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that an independent building with more than one residential unit within it shall be eligible for capital gain exemption under...
![Independent Building with More than One Residential Units eligible for Capital Gain Exemption, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Independent-Building-ITAT-One-Residential-Units-Capital-Gain-Exemption-Taxscan.jpg "Independent Building with More than One Residential Units eligible for Capital Gain Exemption, rules ITAT [Read Order]")
Assessment made on Assessee as HUF is not valid as on that date HUF was not in existence: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that the assessment made on assessee as HUF is not valid as on that date HUF was not in existence. The assessee, K.Ramesh Reddy...
![Assessment made on Assessee as HUF is not valid as on that date HUF was not in existence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Assessment-HUF-ITAT-Taxscan.jpg "Assessment made on Assessee as HUF is not valid as on that date HUF was not in existence: ITAT [Read Order]")
Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) held that the limitation period for penalty order does not apply to penalty proceedings under sections 271D and 271E of the Income Tax Act. ...
![Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/penalty-proceeding-ITAT-Taxscan.jpeg "Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]")
Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]
In a major relief to Myntra Designs Pvt. Ltd, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that no Income tax chargeable on payments towards advertisement charges made to...
![Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Myntra-Advertisement-Charges-Non-Resident-Company-Royalty-ITAT-Taxscan.jpg "Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]")
![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]")