Case Law Details
Case Name : Vedanta Limited Vs ACIT (Delhi High Court)
Appeal Number : ITA 63/2021, CM APPL. 8744/2021 & CM APPL. 8745/2021
Date of Judgement/Order : 19/09/2022
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Vedanta Limited Vs ACIT (Delhi High Court)
Delhi High Court held that donations to institutions other than the one enlisted in Schedule (VII) of the Companies Act, 2013 is not deductible as Corporate Social Responsibility.
Facts-
The appellant has proposed the following question of law whether on the facts and in the circumstances of the case and in law, the ITAT erred in upholding the disallowance of claim of Corporate Social Responsibility (‘CSR’)?
The AO disallowed a sum of Rs. 50,36,663/- claimed by the Assessee as expenditure on account of Corporate Social Responsibility (CSR). The learned counsel for the respondent states that
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