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Analysing ITAT Kolkata Decision on Britannia Industries Ltd.’s CSR Contributions & Tax Deductions
Case Law Details
- Case Name
- Britannia Industries Ltd. Vs Dy. CIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Kolkata
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Britannia Industries Ltd. Vs Dy. CIT (ITAT Kolkata)
Introduction to the Case
In the case between Britannia Industries Ltd. and the Deputy Commissioner of Income-tax, the Income Tax Appellate Tribunal (ITAT) in Kolkata delivered a significant verdict on December 14, 2023. This case, cited as IT Appeal No. 461/KOL/2023, pertains to the assessment year 2018-19 and involves key issues around Section 80G of the Income-tax Act, 1961 concerning tax deductions for Corporate Social Responsibility (CSR) contributions.
Parties Involved
– Plaintiff: Britannia Industries Ltd.
– Defendant: Deput...
Author Info
