CSR Donations Allowed Under Section 80G Because No Express Legal Bar: ITAT Pune

Ampacet Speciality products Private Limited Vs DCIT (ITAT Pune) In Ampacet Speciality Products Private Limited vs DCIT, the appeal before the Income Tax Appellate Tribunal, Pune, pertained to Assessment Year 2020–21 and arose from an order passed under section 143(3) read with section 144B of the Income Tax Act, 1961. The assessee challenged multiple issues including disallowance of deduction under section 80G for CSR expenditure, incorrect computation of income, levy of interest, and initiation of penalty proceedings. The primary issue related to disallowance of ₹50,50,000 claimed under s...