Dy. CIT v. Reliance Industries Ltd. (2024)109 ITR 180 (Mum)(Trib)

S. 80G : Donation-Expenses on Corporate Social Responsibility Scheme disallowed in computing business income-Eligible for deduction in respect of payments included in corporate social responsibility expenses.[S.37(1)]

Held, that the assessee is  eligible for deduction under section 80G of the Act in respect of certain payments included in corporate social responsibility expenses. (AY.2017-18, 2018-19)

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