: ITAT Bangalore rules on CSR expenditure, allowing Section 80G deductions despite Section 37 disallowance. A key decision for corporate taxation.
Mumbai ITAT rules Sikka Ports can claim Section 80G deduction for CSR donations, rejecting ‘mandatory’ argument and upholding retrospective 14A ruling.
ITAT Mumbai allows CSR expense deductions under Section 80G, clarifying limits of Explanation 2 to Section 37(1) for AY 2015-16.
Bombay High Court rejects Revenue’s appeal against Tata Chemicals Ltd for AY 2000-01, citing consistent rulings on advertisement, VRS, and project expenditure.
ITAT Delhi upholds Syed Habibur Rehman’s ₹1.5 Cr NSEL bad debt claim, citing post-1989 law: proving irrecoverability not required if written off.
ITAT Delhi quashes ₹2.2 crore tax addition on Mall Hotel Ltd., ruling assessee not obligated to prove source of source for A.Y. 2006-07.
ITAT Delhi deletes Section 68 additions on unsecured loans for Prayag Polytech, stating assessee proved identity, creditworthiness, and genuineness.
ITAT Raipur nullifies Mir Zardari Qureshi’s assessment, ruling original Section 148 notice issued by non-jurisdictional officer was invalid.
Delhi High Court sets aside an income tax reassessment for AY 2016-17, ruling the sanction by PCIT was invalid as it required approval from a higher authority.
Punjab & Haryana High Court disallows husband’s secretly recorded conversations with wife as divorce evidence, citing privacy violation and lack of corroboration.
