CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

DCIT Vs Ernst & Young Services Private Limited (ITAT Delhi) CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend The Delhi ITAT upheld the CIT(A)’s order allowing deduction under Section 80G in respect of donations made as part of Corporate Social Responsibility (CSR) expenditure, holding that while CSR expenditure is specifically disallowed as business expenditure under Explanation 2 to Section 37(1), there is no prohibition in Section 80G against claiming deduction for eligible donations merely because they form part of CSR...