CSR expenses incurred to make donations to Trusts eligible for deduction

JMS Mining Pvt. Ltd. Vs PCIT (ITAT Kolkata)

Current appeal has been filed against the order dated March 30, 2021 (Impugned order) passed by Ld. Principal Commissioner of Income-tax (Respondent) under Section 263 of Income Tax Act, 1961 (IT Act). It is challenged on the ground of the invocation of jurisdiction by the Respondent without satisfying the essential condition mentioned in Section 263 ibid which provides that the Assessing Officer’s (AO) order has to be considered as erroneou

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