Deduction u/s 80G duly allowable even if expense is incurred for CSR

Synergia Lifesciences Pvt. Ltd Vs DCIT (ITAT Mumbai) ITAT Mumbai held that the claim for deduction under section 80G of the Income Tax Act in respect of Corporate Social Responsibility (CSR) expenses cannot be denied. Facts- The assessee has incurred expenditure amounting to Rs.10,98,80,555, on account of donation in line with the guidelines issued under the Companies Act, 2013. Out of this payment, the assessee has claimed an amount of Rs.54,85,278, as a donation u/s. 80G of the Act, claiming a deduction to the extent of 50% of the donation. As per the assessee, there is no restriction impose...