ITAT Delhi Grants Relief on Expat Salaries & CSR Donations, TP Grounds Withdrawn under APA

Samsung India Electronic Pvt Ltd Vs Assessment Unit Income tax Deptt NFAC (ITAT Delhi) Expat Salary Allowed, CSR Donation Eligible for 80G: ITAT Delhi Grants Relief to Samsung India Samsung India Electronics Pvt. Ltd. filed appeals against final assessment orders u/s 143(3) r.w.s. 144C(13) & 144B for AYs 2020-21 & 2021-22. At the outset, Assessee withdrew transfer pricing grounds (Grounds 2–27 for AY 2020-21; Grounds 3–27 for AY 2021-22) as the transactions were covered under an Advance Pricing Agreement (APA) signed on 25.02.2025 between CBDT & Korean authorities. Tribunal dis...