Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply

DCIT Vs Adani Logistics Ltd. (ITAT Ahmedabad) The appeal before the Income Tax Appellate Tribunal was filed by the Revenue challenging the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 4 August 2025 for Assessment Year (AY) 2020–21. The original assessment had been completed under sections 143(3) read with 144B of the Income-tax Act. The assessee had filed its return of income for AY 2020–21 on 29 January 2021 declaring total income of ₹160,81,00,830. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS...