{"id":29762,"date":"2022-09-11T18:40:24","date_gmt":"2022-09-11T13:10:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naik-seafoods-ltd-v-pcit-2022-bcaj-february-p-38-mum-trib\/"},"modified":"2022-09-11T18:40:24","modified_gmt":"2022-09-11T13:10:24","slug":"naik-seafoods-ltd-v-pcit-2022-bcaj-february-p-38-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naik-seafoods-ltd-v-pcit-2022-bcaj-february-p-38-mum-trib\/","title":{"rendered":"Naik Seafoods Ltd v .PCIT (2022 ) BCAJ \u2013 February -P. 38 ( Mum)( Trib)"},"content":{"rendered":"<p>Held that\u00a0 the AO has allowed the claim under section 80G of the Act , in respect of\u00a0 donation to trust . Tribunal held that restriction of CSR expenses\u00a0 under Explanation 2 section\u00a0 37 does not apply in respect to donation Trust , revision is not valid . ( TS -1157 -ITAT-2021 ( Mum) (AY. 2016 -17\u00a0 ( \u00a0Dt. .26 -11-2021 ) \u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue &#8211;<br \/>\n  Donation \u2013 CSR expenses \u2013 Donation to trust \u2013 Restriction under Explanation 2 section 37 does  not apply \u2013 Revision is not valid .[ S. 37(1),80G  ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7K2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29762\/revisions"}],"predecessor-version":[{"id":29763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29762\/revisions\/29763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}