Case Law Details
Case Name : Interglobe Technology Quotient Private Limited Vs ACIT (ITAT Delhi)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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Interglobe Technology Quotient Private Limited Vs ACIT (ITAT Delhi)
he case of Interglobe Technology Quotient Private Limited versus ACIT, adjudicated by the Income Tax Appellate Tribunal (ITAT) in Delhi, delves into significant issues concerning CSR expenditure disallowance and the allowance of TDS credit.
1. Treatment of CSR Expenditure under Section 80G: The taxpayer argued that CSR (Corporate Social Responsibility) expenditure should not be disallowed under Section 80G of the Income Tax Act, 1961, merely because it is mandator
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