Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure

Reliance Retail Limited Vs ACIT (ITAT Mumbai) ITAT Mumbai held that deduction claimed by the assessee under section 80G of the Income Tax Act cannot be denied merely on the ground that the payment also formed part of CSR expenditure under the Companies Act. Facts- The assessee is a company engaged in the business of trading and merchandising of goods and providing related services. The return of income was selected for scrutiny assessment and notices under sections 143(2) and 142(1) were issued from time to time. The case was also referred to the Transfer Pricing Officer under section 92CA of...