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
![Interest Paid to NBFCs are not subject to TDS If they have offered the Interest Income to Tax: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "Interest Paid to NBFCs are not subject to TDS If they have offered the Interest Income to Tax: ITAT Bangalore [Read Order]")
Interest Paid to NBFCs are not subject to TDS If they have offered the Interest Income to Tax: ITAT Bangalore [Read Order]
In Azmath Ulla v. ACIT, the Bangalore ITAT held that the interest paid to Non-Banking financial institutions are not subject to deduction of tax at...
![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]](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...
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]")
![ITAT Bangalore confirms depreciation allowed on ‘income from other sources’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Depreciation-Taxscan.jpg "ITAT Bangalore confirms depreciation allowed on ‘income from other sources’ [Read Order]")
Transaction of extending Credit Period to AEs can be regarded as 'International Transaction' for the purpose of determining ALP: ITAT Bangalore [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal recently ruled that transaction of extending credit period to Associate Enterprises can be regarded as “international transaction” for the purpose...
