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ITAT - Bangalore ITAT Cancels Penalty Under Section 271(1)(c) Due to Defective Notice Under Section 274.
SHRI ANAND, BANGALORE VERSUS ITO WARD 3 (2) (4) BANGALORE
(2024) TaxCorp(LJ) 33860 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=111449&Category=ITAT&CategoryType=Zip
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Bangalore ITAT Rules Cost of Acquisition for Bonus Shares Allotted Before April 1, 2001 to be Nil; Rejects Assessee’s Contention on Section 55(2)(ac)
Zash Traders Vs ACIT
(2024) TaxCorp(LJ) 33841 (ITAT-BANGALORE) · Section 55(2)(ac)
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ITAT - Bangalore ITAT Rules Interconnectivity Utility Charges Paid to Non-Resident Not Taxable as Royalty under Domestic Law and India-Japan DTAA.
KDDI Corporation Vs The DCIT
(2024) TaxCorp(LJ) 33761 (ITAT-BANGALORE)
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ITAT - Bangalore ITAT Deletes Google Ireland's Addition, Holds 'AdWords Rights' Receipts from Google India Not Royalty.
Google Ireland Ltd Vs The DCIT (IT), JCIT(OSD)(IT)
(2024) TaxCorp(LJ) 33626 (ITAT-BANGALORE)
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ITAT - Bangalore ITAT Rejects 'Colourable Device' Finding in Agricultural Land Transaction.
SPR Spirits Private Limited Vs DCIT
(2024) TaxCorp(LJ) 33575 (ITAT-BANGALORE)
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ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.
Cicon Engineers Private Limited Vs DCIT
(2024) TaxCorp(LJ) 33380 (ITAT-BANGALORE)
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ITAT - Mining Contractor's Overburden Removal Expenses Allowed as Revenue Expenditure Under Section 37(1).
South West Mining Limited Vs ITO
(2024) TaxCorp(LJ) 33328 (ITAT-BANGALORE) · Section 35E
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Bangalore ITAT Remands Case for Further Inquiry, Emphasizing Assessee’s Burden of Proof Under Sec.68
BMM Ispat Limited Vs ACIT
(2024) TaxCorp(LJ) 33251 (ITAT-BANGALORE) · Section 68
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Bangalore Tribunal Sets Precedent for Delay Condonation in Tax Appeals, Offers Relief to Senior Citizens in Demonetization Cases
MARATE VENKATESHKUMAR C/O GD & ASOCIATES, CHARTERED ACCOUNTANTS VERSUS ITO WARD 1 (6) HUBLI
(2024) TaxCorp(LJ) 33089 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109622&Category=ITAT&CategoryType=Zip
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ITAT - Bangalore ITAT Quashes Assessment Orders for Lack of 'Sec.153C Satisfaction Note' by AO.
Karthik Krishna Vs DCIT
(2023) TaxCorp(LJ) 32984 (ITAT-BANGALORE) · Section 153C
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ITAT - Bangalore ITAT Rejects Retrospective Application of Sec. 12AB(4) Amendments, Upholds Trusts' Registrations.
Amala Jyothi Vidya Kendra Trust Vs PCIT
(2023) TaxCorp(LJ) 32897 (ITAT-BANGALORE) · Section 12AB(4)
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ITAT - Bangalore ITAT Allows Co-operative Society’s Full Deduction Claim Under Section 57.
M/S. SRI KANYAKAPARAMESHWARI VIVIDODDESHA SAHAKARA SANGHA NIYAMITA VERSUS ITO, WARD – 1, SHIVAMOGGA.
(2023) TaxCorp(LJ) 32882 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108996&Category=ITAT&CategoryType=Zip
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ITAT - Bangalore ITAT Enforces Section 43B on Unpaid Service Tax, Disregards 'Not Charged to P&L Account' Argument.
Ashraf Nafisa Althaf Vs ITO
(2023) TaxCorp(LJ) 32790 (ITAT-BANGALORE) · Section 43B
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ITAT - Bangalore Tribunal Sets Precedent on Scope of Limited Scrutiny Assessments and Unexplained Cash Deposits.
SHRI MUNIYAPPA MUNIRAJU VERSUS THE INCOME TAX OFFICER, WARD – 4 (3) (4) , BANGALORE
(2023) TaxCorp(LJ) 32702 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108395&Category=ITAT&CategoryType=Zip
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ITAT - Bangalore Tribunal Rules Non-Resident Telecom Payments Not 'Royalty', Affirms DTAA Over IT Act.
M/S. IBASIS NETHERLANDS B.V. (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B.V.), KPN CORPORATE TAX DEPARTMENT VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)
(2023) TaxCorp(LJ) 32686 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108325&Category=ITAT&CategoryType=Zip
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ITAT - ITAT Bangalore Affirms Royalty Taxation Under Swiss DTAA on Receipt Basis.
ABB Switzerland Ltd Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32671 (ITAT-BANGALORE)
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ITAT - No Right to Receive" Means No Taxation on Fixed Deposits with CBI Prohibitory Orders.
Bellary Iron-Ores Pvt Ltd Vs ITO
(2023) TaxCorp(LJ) 32469 (ITAT-BANGALORE)
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ITAT - Bangalore ITAT's Verdict on Various Tax-Related Issues for a Company.
UNITED BREWRIES LTD., BANGALORE VERSUS JCIT SPECIAL RANGE-7, BANGALORE
(2023) TaxCorp(LJ) 32455 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=107479&Category=ITAT&CategoryType=Zip
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ITAT - Bangalore ITAT Dismisses DCF Valuation for Preference Shares; Relies on Section 56(2)(viib)
MobiCom Technologies Pvt. Ltd Vs The ITO
(2023) TaxCorp(LJ) 32397 (ITAT-BANGALORE) · Section 56(2)(viib)
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ITAT - SanDisk Ireland's Indian Arm Not Considered Agency Permanent Establishment (PE); Independent Distributors Conclude Contracts.
SanDisk International Ltd. Vs The ACIT
(2023) TaxCorp(LJ) 32388 (ITAT-BANGALORE)
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