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Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi
Case Law Details
- Case Name
- Honda Motorcycle and Scooter India Pvt. Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Honda Motorcycle and Scooter India Pvt. Ltd. Vs ACIT (ITAT Delhi)
The assessee appealed against the assessment order passed under Section 143(3) pursuant to the directions of the Dispute Resolution Panel (DRP) for AY 2017-18, challenging several transfer pricing and corporate tax adjustments, including adjustments relating to export commission, model fee, royalty, signage expenditure, sales tools expenditure, Section 80G deduction, Section 80JJAA deduction, technical know-how expenditure, gratuity, and education cess.
On the transfer pricing adjustment relating to export commi...
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