Section 80G Deduction on Eligible CSR Donations Allowed Despite Section 37(1) Disallowance: ITAT Delhi

Fluor Daniel India Private Limited Vs DCIT (ITAT Delhi) Section 80G Deduction on Eligible CSR Donations Allowed Despite Section 37(1) Disallowance: ITAT Delhi The assessee challenged the final assessment order passed under Sections 144, 144C(13) and 144B of the Income-tax Act, 1961, principally disputing the denial of deduction under Section 80G in respect of donations forming part of Corporate Social Responsibility (CSR) expenditure and the computation of interest and fees. During assessment, the Assessing Officer noted that the assessee had disallowed CSR expenditure under Section 37(1) in i...