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
![Assessees’ Right to Appeal cannot be denied by Applying Doctrine of Estoppel: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Assessees’ Right to Appeal cannot be denied by Applying Doctrine of Estoppel: ITAT Bangalore [Read Order]")
Assessees’ Right to Appeal cannot be denied by Applying Doctrine of Estoppel: ITAT Bangalore [Read Order]
In Patil Kadpakal Garjan v. ACIT, the Bangalore ITAT held that the right of the assessee to challenge the order of the assessment cannot be denied by...
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...
![TDS Credit cannot be denied to the Deductee due to the Mistake Committed by the Deductor: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "TDS Credit cannot be denied to the Deductee due to the Mistake Committed by the Deductor: ITAT Bangalore [Read Order]")
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...
Insurance & Travelling Expenses incurred in Foreign Exchange can be Excluded from Export and Total Turnover: ITAT Bangalore [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT), in M/s. Sunquest Information Systems India Pvt. Ltd v. JCIT, held that the expenses incurred in foreign exchange towards insurance,...
Interest Paid on Account of Investment in Properties is Capital Expenditure: ITAT Bangalore [Read Order]
The ITAT, Bangalore bench, in a recent ruling confirmed the finding of the Commissioner of Income Tax (Appeal) that the interest paid by the assessee on account of investing in properties are capital...
![Interest Paid on Account of Investment in Properties is Capital Expenditure: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Interest Paid on Account of Investment in Properties is Capital Expenditure: ITAT Bangalore [Read Order]")