Mandatory CSR Spending Does Not Bar Section 80G Deduction: ITAT Ahmedabad

DCIT Vs Amneal Pharmaceuticals Pvt. Ltd. (ITAT Ahmedabad) The appeal was filed by the Department against the order of the Commissioner of Income Tax (Appeals) dated 09.09.2025 for Assessment Year 2022–23, concerning allowability of deduction under Section 80G in respect of donations forming part of Corporate Social Responsibility (CSR) expenditure. The assessee, a company, had made donations aggregating to ₹22.88 crores to specified foundations and claimed deduction of ₹21.44 crores under Section 80G, being 50% of the eligible amount. At the same time, the assessee had suo motu disallowe...