January 09, 2026 : The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that merely relocating family members abroad or making fresh overseas investments does not, by itself, displace an individual’s “centre of vital interests” from India Read more…
Tag: ITAT Bangalore
November 25, 2025 : The Bangalore Bench of the Income Tax Appellate Tribunal has ruled that additions under Section 68 of the Income Tax Act, 1961 cannot be sustained where the assessee does not maintain books of account. The Tribunal Read more…