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
![Notice u/s 148 Beyond Three Years Not Allowed for Escaped Income Below Rs.50 Lakh: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Notice.jpg "Notice u/s 148 Beyond Three Years Not Allowed for Escaped Income Below Rs.50 Lakh: ITAT [Read Order]")
Notice u/s 148 Beyond Three Years Not Allowed for Escaped Income Below Rs.50 Lakh: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal(ITAT)ruled that a notice issued under Section 148 of the Income Tax Act,1961 beyond the...
![Eligibility of interest income for deduction u/s 80P(2)(a)(i): ITAT remits matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Eligibility-of-interest-income-interest-income-deduction-interest-income-for-deduction-deduction-Section-80P2ai-ITAT-ITAT-remits-matter-taxscan.jpg "Eligibility of interest income for deduction u/s 80P(2)(a)(i): ITAT remits matter to AO [Read Order]")
![Applicability of MAP-Determined ALP to Non-US AEs: ITAT Directs TPO to Conduct Fresh TP Study [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/TAT-ITAT-Bangalore-TPO-MAP-TP-Study-taxscan.jpg "Applicability of MAP-Determined ALP to Non-US AEs: ITAT Directs TPO to Conduct Fresh TP Study [Read Order]")
![Business Cash Deposits During Demonetization: ITAT Accepts Diwali Holiday Delay as Valid Explanation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Business-Cash-Deposits-Cash-Deposits-During-Demonetization-Demonetization-ITAT-ITAT-Accepts-Diwali-Holiday-Diwali-Holiday-Diwali-Holiday-Delay-taxscan.jpg "Business Cash Deposits During Demonetization: ITAT Accepts Diwali Holiday Delay as Valid Explanation [Read Order]")
![ITAT Remands Case on Section 80P(2)(d) Deduction as AO rejected Claim, Holding SCDCC Bank as Co-operative Bank, not Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Co-Operative-Bank.jpg "ITAT Remands Case on Section 80P(2)(d) Deduction as AO rejected Claim, Holding SCDCC Bank as Co-operative Bank, not Society [Read Order]")
Cash Deposits during Demonetization as Duly Explained: ITAT Deletes Rs. 15 Lakh addition u/s 69A [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 15 lakhs made under Section 69A of the Income Tax Act as the cash deposits that were made by the assessee...
![Cash Deposits during Demonetization as Duly Explained: ITAT Deletes Rs. 15 Lakh addition u/s 69A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Cash-Deposits-during-Demonetization.jpg "Cash Deposits during Demonetization as Duly Explained: ITAT Deletes Rs. 15 Lakh addition u/s 69A [Read Order]")
![Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Exemption-for-Lack-of-Documents-Income-tax-taxscan.jpg "Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]")
TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Transfer Pricing Officer ( TPO ) cannot introduce a new adjustment in the current assessment year ( AY ) if no such...
![TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-TPO-Income-Tax-taxscan-1.jpg "TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]")
![ITAT Upholds Tax Exemption for Trust, Citing Consistency in Previous Assessments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Assessments-Tax-Exemption-Taxscan.jpg "ITAT Upholds Tax Exemption for Trust, Citing Consistency in Previous Assessments [Read Order]")
![ITAT Weekly Round - Up [Feb 1st-Feb 7th,2025]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Weekly-0-Round-Up-Feb-1st-Feb-7-taxscan.jpg "ITAT Weekly Round - Up [Feb 1st-Feb 7th,2025]")
ITAT Orders Reassessment of Post-Demonetization Cash Deposits by Bar & Restaurant Business Owner [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) directed for a fresh examination of cash deposits made during the demonetisation period, asserting that the taxability of such deposits...
![ITAT Orders Reassessment of Post-Demonetization Cash Deposits by Bar & Restaurant Business Owner [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Demonetization.jpg "ITAT Orders Reassessment of Post-Demonetization Cash Deposits by Bar & Restaurant Business Owner [Read Order]")
AO Disallows Depreciation over Alleged Double Deduction: ITAT directs Taxpayer to Produce Documents [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessee to produce supporting documents after the Assessing Officer (AO) disallowed depreciation over alleged double...
![AO Disallows Depreciation over Alleged Double Deduction: ITAT directs Taxpayer to Produce Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/AO-Depreciation-Deduction-ITAT-Taxpayer-Produce-Documents-taxscan.jpg "AO Disallows Depreciation over Alleged Double Deduction: ITAT directs Taxpayer to Produce Documents [Read Order]")