Case Law Details
Case Name : Britannia Industries Ltd. Vs Dy. CIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 461/Kol/2023
Date of Judgement/Order : 14/12/2023
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.
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