TDS Not Deductible on Foreign Bandwidth, 80G allowed on CSR Donation

DCIT Vs Hinduja Global Solutions Ltd. (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT) Mumbai has dismissed two appeals filed by the Revenue against Hinduja Global Solutions Ltd., affirming the deletion of disallowances made by the Commissioner of Income-tax (Appeals) (CIT(A)). The appeals concerned the Assessment Years 2012-13 and 2020-21, addressing two distinct issues: disallowance of internet and broadband charges for non-deduction of TDS, and the disallowance of Corporate Social Responsibility (CSR) donations claimed as deductions under Section 80G of the Income-tax Act, 1961. For t...