Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation

Teradata India Pvt. Ltd. Vs DCIT (ITAT Delhi) The appeals for Assessment Years (AYs) 2017-18 and 2018-19, along with the Revenue’s appeal for AY 2018-19, arose from assessment orders passed under Sections 143(3) read with 144C(13) of the Income-tax Act. The primary issues concerned transfer pricing adjustments on delayed receivables from Associated Enterprises (AEs), deduction under Section 80G for donations made as part of Corporate Social Responsibility (CSR) obligations, computation-related issues, and disallowance of employees’ contribution to provident fund and labour welfare fund. Wi...