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CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT
Case Law Details
- Case Name
- Sandisk India Device Design Centre Private Limited Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Bangalore
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Sandisk India Device Design Centre Private Limited Vs DCIT (ITAT Bangalore)
CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT
The Bangalore ITAT held that eligible donations made as part of Corporate Social Responsibility (CSR) expenditure qualify for deduction under section 80G, even though the CSR expenditure itself is not allowable as a business deduction under section 37. The Tribunal observed that there is no statutory prohibition against claiming section 80G deduction where the donation is made to institutions holding valid section 80G recognition an...
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