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ITAT allows 50% of deduction to local clubs/bodies during festival/sports for smooth running of business
Case Law Details
- Case Name
- Eastern Coalfields Ltd. Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11 & 2011-12
- Courts
- All ITAT, ITAT Kolkata
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Eastern Coalfields Ltd. Vs DCIT (ITAT Kolkata)
We note that the assessee has made a claim of deduction regarding donation made to the tune of Rs. 27,27,000/- but the AO disallowed the claim. On appeal, the Ld. CIT(A) has given partial relief by allowing 50% of expenditure claimed as donation. We note that on similar issue i.e. donation/expenditure claimed by an assessee in respect of donation given to the local clubs during Durga Puja etc. the Hon’ble Calcutta High Court in CIT vs. Bata India Ltd. in 201 ITR 884 (Cal) held that the same was an allowable expenses. However we note that in the ...
