Held that the Assessee would be eligible for claim of deductions under section 80G for eligible donations made out of its Corporate Social Responsibility (CSR) funds, if stipulated conditions of section 80G were duly satisfied.(AY. 2020-21)
Hemani Industries Ltd. v. PCIT (2025) 214 ITD 520 (Mum) (Trib.)
S. 80G: Donation-Corporate Social Responsibility (CSR) funds-Eligible for deduction.
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