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Section 80G deduction eligible on CSR Expenditure, Even if Mandated by Companies Act: ITAT Delhi
Case Law Details
- Case Name
- Schenker India Private Limited Vs ACIT (ITAT Delhi)
- 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 Delhi
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Schenker India Private Limited Vs ACIT (ITAT Delhi)
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in the case of Schenker India Private Limited, has ruled that companies are eligible to claim deductions under Section 80G of the Income Tax Act, 1961, for donations made as part of their mandatory Corporate Social Responsibility (CSR) expenditure under Section 135 of the Companies Act, 2013. The decision sets aside the view taken by the Assessing Officer (AO) and the Dispute Resolution Panel (DRP) that such mandated payments lack the “voluntary” nature required for a do...
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