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
![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]")
Payment of Interest on late deposit of TDS is not a Deductible Expenditure: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the payment of interest on late deposit of TDS cannot be treated as a...
![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]](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]")
Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT)has recently held that the receipts from the sale of software licenses and the connected ancillary support services cannot be assessed...
![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]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, while directing the department to review the matter of the assessee, M/s Inflow Technologies Private Limited in respect of a transaction...
![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]
In a partial relief to the Dell International Services, the Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that assessee entitled to object to inclusion or exclusion of companies at...
![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]")