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
![Payments made to Non-Residents through Agent is subject to TDS: Bangalore ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "Payments made to Non-Residents through Agent is subject to TDS: Bangalore ITAT [Read Order]")
Payments made to Non-Residents through Agent is subject to TDS: Bangalore ITAT [Read Order]
A division bench of the Vishakha Patanam ITAT, on last day, ruled that tax must be deducted from source in case of payments made to a non-resident...
![Income of Minor Beneficiaries can be Clubbed to Income of Parents: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/06/Mother-and-Minor-Son.jpg "Income of Minor Beneficiaries can be Clubbed to Income of Parents: ITAT Bangalore [Read Order]")
Interest Income of a Co-Operative Society on Funds which are not required for Business Deposited in Bank is eligible for Deduction: ITAT
In a recent ruling, the ITAT, Bangalore held that the interest income earned by a co-operaive Society on funds which are not required for the business deposited in the fixed deposit in the bank is...
Cross-Examination of Witness must be Allowed to assessee when the Assessment is Solely based on his Statement: ITAT Bangalore
The ITAT Bangalore, in Amit Mehta (HUF) v. ITO, directed the IT Department to allow Cross-Examination of witness in cases where the assessment was passed solely on the basis of the statement/evidence....
Expenditure Incurred on Issuance of Debentures is Revenue Expenditure: ITAT Bangalore allows Deduction [Read Order]
In Shanders Properties Pvt. Ltd v. ITO, the ITAT Bangalore directed the AO to allow the expenditure incurred in relation to issuance of debentures as it constitute revenue expenditure under the...
![Expenditure Incurred on Issuance of Debentures is Revenue Expenditure: ITAT Bangalore allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Debuntures.jpg "Expenditure Incurred on Issuance of Debentures is Revenue Expenditure: ITAT Bangalore allows Deduction [Read Order]")
Travel, Telecommunication Expenses & Ex-Pat Salary paid in Foreign Currency are Excludable from both Export & Total Turnover: ITAT [Read Order]
The division bench of the ITAT, Bangalore, in ACIT v. M/s Century Link Technology India Pvt. Ltd, has held that the payments made in foreign currency towards foreign travel, telecommunication expenses...
![Travel, Telecommunication Expenses & Ex-Pat Salary paid in Foreign Currency are Excludable from both Export & Total Turnover: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Travel-Abroad-Taxscan.jpg "Travel, Telecommunication Expenses & Ex-Pat Salary paid in Foreign Currency are Excludable from both Export & Total Turnover: ITAT [Read Order]")
TDS Credit cannot be denied to the Deductee due to the Mistake Committed by the Deductor: ITAT Bangalore [Read Order]
In iGate Infrastructure Management Services Ltd v. DCIT, the division bench of the ITAT, Bangalore held that mistake committed by the Deductor cannot be a reason to deny TDS Credit to the assessee and...
Clubbing of International Transactions is not possible when the AE does not Provide Adequate Justification: ITAT Bangalore [Read Order]
Upholding an order passed by the Transfer Pricing Officer, the division bench of the ITAT, Bengaluru ruled that international Transactions cannot be clubbed unless the AE provide adequate...
![Clubbing of International Transactions is not possible when the AE does not Provide Adequate Justification: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Clubbing of International Transactions is not possible when the AE does not Provide Adequate Justification: ITAT Bangalore [Read Order]")
Consideration for Amenities Provided to Tenant cannot be treated as ‘Business Income’ if same is not separable from Rental Income: ITAT Bangalore
In M/s. Sree Seshachala Builders Ltd v. DCIT & Anr, the ITAT Bangalore held that the consideration for amenities provided to the tenant is “Income from House Property” if the same is not...
