Section 80G Deduction Allowed as No Restriction Exists for Eligible CSR Donations

Ericsson India Global Services Private Ltd. Vs DCIT (ITAT Delhi) The appeal was filed against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. The principal issues involved deduction under Section 80G in respect of Corporate Social Responsibility (CSR) donations, applicability of a lower Dividend Distribution Tax (DDT) rate under a Double Taxation Avoidance Agreement (DTAA), and deduction of Education Cess and Secondary & Higher Education Cess. The assessee, engaged in providing services relating to operation and support of networks and development and del...