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
![Benefit of S. 80IB(10) can be granted If Capital Asset was converted to Stock-in-Hand before entering into JDA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Capital-Asset-Taxscan.jpg "Benefit of S. 80IB(10) can be granted If Capital Asset was converted to Stock-in-Hand before entering into JDA: ITAT [Read Order]")
Benefit of S. 80IB(10) can be granted If Capital Asset was converted to Stock-in-Hand before entering into JDA: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee can avail the benefit of Section 80IB(10) of the Income Tax...
![Capital Gain Exemption can be allowed to House Property acquired in Foreign Countries: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Development-Agreement-Capital-Gain-Taxscan.jpg "Capital Gain Exemption can be allowed to House Property acquired in Foreign Countries: ITAT [Read Order]")
![Tax Relief cannot be denied to Society for having Objects other than Education: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/02/Tax-Relief.jpg "Tax Relief cannot be denied to Society for having Objects other than Education: ITAT [Read Order]")
![Tax Benefit available to Multiple Flats received under Joint Development Agreement even if Assessee already own a Residential House: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Benefit-Taxscan.jpg "Tax Benefit available to Multiple Flats received under Joint Development Agreement even if Assessee already own a Residential House: ITAT [Read Order]")
![License Fees paid to Consultant / Doctors abroad under a Business Arrangement is Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/License-Fees-Taxscan.jpg "License Fees paid to Consultant / Doctors abroad under a Business Arrangement is Allowable as Deduction: ITAT [Read Order]")
Expense Incurred by Royal Challengers for construction of Cricket Academy is Deductible from Income: ITAT [Read Order]
In a major relief to the IPL cricket team, Royal Challengers, Bangalore, the Income Tax Appellate Tribunal (ITAT) has held that the expenses incurred by the Company, for construction of Cricket...
![Expense Incurred by Royal Challengers for construction of Cricket Academy is Deductible from Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Royal-Challengers-Taxscan.jpg "Expense Incurred by Royal Challengers for construction of Cricket Academy is Deductible from Income: ITAT [Read Order]")
![Assessment merely based on Statements recorded by CBI is Invaild: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/ITAT-Exemption-Taxscan.jpg "Assessment merely based on Statements recorded by CBI is Invaild: ITAT [Read Order]")
Deduction allowable on Expenses towards Improvisation in Process and Technology which are Supplemental to Business: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) in the case of M/s. Manipal Health Systems Pvt. Ltd. v. ACIT held that the expenditure incurred for the expansion of the existing...
![Deduction allowable on Expenses towards Improvisation in Process and Technology which are Supplemental to Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "Deduction allowable on Expenses towards Improvisation in Process and Technology which are Supplemental to Business: ITAT [Read Order]")
ITAT directs AO to Exclude Cox & Kings from the list of comparables while Determining the ALP for International Transactions [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore, has held that Cox & Kings cannot be held to be a good comparable for determination of the Arm’s Length Price (ALP) for international...
![ITAT directs AO to Exclude Cox & Kings from the list of comparables while Determining the ALP for International Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/ALP-Cox-Kings.jpg "ITAT directs AO to Exclude Cox & Kings from the list of comparables while Determining the ALP for International Transactions [Read Order]")
Mutual Fund withdrawals invested in Villa and Bank eligible for S. 54F Deduction: ITAT [Read Order]
The Bengaluru bench of ITAT in ACIT v. Sunil Bandacharya Joshi held that the assessee is entitled to get income tax deduction on the mutual fund withdrawals invested in Villas and Bank under section...
![Mutual Fund withdrawals invested in Villa and Bank eligible for S. 54F Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Deduction-Residential-Property.jpg "Mutual Fund withdrawals invested in Villa and Bank eligible for S. 54F Deduction: ITAT [Read Order]")
S. 57(iii) Deduction available only If Expenses were incurred to earn ‘Other Income’: ITAT [Read Order]
In M.J. Aravind vs. The Joint Commissioner of Income Tax, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that for availing deduction under Section 57(iii) of the Income Tax...
![S. 57(iii) Deduction available only If Expenses were incurred to earn ‘Other Income’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Other-Income-ITAT-Taxscan.jpg "S. 57(iii) Deduction available only If Expenses were incurred to earn ‘Other Income’: ITAT [Read Order]")
Delhi Airport Should deduct TDS on Commission retained by Airline Operators for Collecting Passenger Service Fee: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) in M/s. Delhi International Airport Pvt. Ltd vs. DCIT held that collection of Passenger Service Fee by the Airline Operators on behalf of...
![Delhi Airport Should deduct TDS on Commission retained by Airline Operators for Collecting Passenger Service Fee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Delhi-Airport-TDS-Taxscan.jpg "Delhi Airport Should deduct TDS on Commission retained by Airline Operators for Collecting Passenger Service Fee: ITAT [Read Order]")