CSR expenditure can be claimed as deduction u/s 80G

Sling Media Pvt. Ltd. Vs DCIT (ITAT Bangalore) Payments forming part of CSR were claimed as deduction under section 80G. Held that assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If assessee is denied this benefit, merely because such payment forms part of CSR, would lead to double disallowance, which is not the intention of Legislature’. Facts- The assessee filed its returns for the Assessment Year 2016-17 on 30.11.2016 declaring total income of Rs.8,45,29,290/-. The return was selected for scrutiny. AO...