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
![Discounts by E-Commerce Portals not Taxable: Flipkart gets relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Flipkart-ITAT-Taxscan.jpg "Discounts by E-Commerce Portals not Taxable: Flipkart gets relief from ITAT [Read Order]")
Discounts by E-Commerce Portals not Taxable: Flipkart gets relief from ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ), on Wednesday set aside a 109.52 crore tax demand from the income tax department...
![Share Premium can be treated as Undisclosed If High Premium is not justified by Valuation Report: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Share-Premium-ITAT-Taxscan.jpg "Share Premium can be treated as Undisclosed If High Premium is not justified by Valuation Report: ITAT [Read Order]")
![Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]")
![Warehouse Rent Taxable as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Warehouse-Taxscan.jpg "Warehouse Rent Taxable as Business Income: ITAT [Read Order]")
![Sharing of Cost b/w Husband and Wife Irrelevant for S. 54F: ITAT Denies Capital Gain Exemption to Wife since Husband is Legal Owner as per Sale Deed [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Capital-Gain-Tax-Taxscan.jpg "Sharing of Cost b/w Husband and Wife Irrelevant for S. 54F: ITAT Denies Capital Gain Exemption to Wife since Husband is Legal Owner as per Sale Deed [Read Order]")
Fact that Developer required to Layout Roads and undertake other activities before Delivery of Completed Sites would not make Agreement a “Works Contract”: ITAT [Read Order]
The Bangalore bench of ITAT in the case of The Income-tax Officer vs. M/s REMCO (BHEL) House Building ruled that the fact that developer required to layout roads and undertake other activities before...
![Fact that Developer required to Layout Roads and undertake other activities before Delivery of Completed Sites would not make Agreement a “Works Contract”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Service-Tax-Construction-Taxscan.jpg "Fact that Developer required to Layout Roads and undertake other activities before Delivery of Completed Sites would not make Agreement a “Works Contract”: ITAT [Read Order]")
Reclassification of Discounts and Marketing Expenses as Capital Expenditure: ITAT Asks Flipkart to pay 55 crores for Stay [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has refused to stay a demand of Rs 110 crore on Flipkart, wherein India's largest online retailing platform was asked to pay tax by the...
![Reclassification of Discounts and Marketing Expenses as Capital Expenditure: ITAT Asks Flipkart to pay 55 crores for Stay [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/03/Flipkart-Tax-Scan.jpg "Reclassification of Discounts and Marketing Expenses as Capital Expenditure: ITAT Asks Flipkart to pay 55 crores for Stay [Read Order]")
Hospital isn’t an ‘Industrial Undertaking’ for the purpose of Carry Forward of Unabsorbed Depreciation in case of Amalgamation: ITAT [Read Order]
Recently, in the case of M/s. Healthcare Global Enterprises Ltd Vs. The Joint Commissioner of Income Tax, the Tribunal bench of Bangalore recently ruled that since the hospital is not an industrial...
![Hospital isn’t an ‘Industrial Undertaking’ for the purpose of Carry Forward of Unabsorbed Depreciation in case of Amalgamation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Hospital.jpg "Hospital isn’t an ‘Industrial Undertaking’ for the purpose of Carry Forward of Unabsorbed Depreciation in case of Amalgamation: ITAT [Read Order]")
Payments made by IBM India to IBM Singapore for Purchase of Shrink Wrapped/ Off the Shelf Software is ‘Royalty’: ITAT confirms Penalty [Read Order]
While hearing the case of M/s. IBM India Private Limited v. Deputy Commissioner of Income Tax, Income Tax Appellate Tribunal, Bangalore bench recently deleted penalty against IBM India finding that...
![Payments made by IBM India to IBM Singapore for Purchase of Shrink Wrapped/ Off the Shelf Software is ‘Royalty’: ITAT confirms Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/IBM-Taxscan.jpg "Payments made by IBM India to IBM Singapore for Purchase of Shrink Wrapped/ Off the Shelf Software is ‘Royalty’: ITAT confirms Penalty [Read Order]")
![Bangalore ITAT grants Stay to Vodafone on payment of 15 Crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Bangalore ITAT grants Stay to Vodafone on payment of 15 Crores [Read Order]")
ITAT Rejects Plea for Set Off of Unabsorbed Depreciation since Hospitals can’t be treated as an Industrial Undertaking [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal recently rejected the plea for setting off of unabsorbed depreciation since Hospitals can’t be treated as an industrial undertaking for the purpose...
![ITAT Rejects Plea for Set Off of Unabsorbed Depreciation since Hospitals can’t be treated as an Industrial Undertaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Hospital-Taxscan.jpg "ITAT Rejects Plea for Set Off of Unabsorbed Depreciation since Hospitals can’t be treated as an Industrial Undertaking [Read Order]")
Interest Expenditure on Borrowed Funds is not allowable since Assessee deposited the same in Banks as FDs: ITAT [Read Order]
Bangalore bench of Income Tax Appellate Tribunal (ITAT) recently held that the interest expenditure on borrowed funds is not allowable under the provisions of the Income Tax Act since the same was not...
![Interest Expenditure on Borrowed Funds is not allowable since Assessee deposited the same in Banks as FDs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest Expenditure on Borrowed Funds is not allowable since Assessee deposited the same in Banks as FDs: ITAT [Read Order]")