{"id":56246,"date":"2025-08-22T11:05:28","date_gmt":"2025-08-22T05:35:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-gabriel-india-ltd-2025-212-itd-468-mumtrib\/"},"modified":"2025-08-22T11:05:28","modified_gmt":"2025-08-22T05:35:28","slug":"dcit-v-gabriel-india-ltd-2025-212-itd-468-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-gabriel-india-ltd-2025-212-itd-468-mumtrib\/","title":{"rendered":"DCIT v. Gabriel India Ltd. (2025) 212 ITD 468 (Mum)(Trib.)"},"content":{"rendered":"<p>The assessee disallowed CSR expenses under section 37(1) and claimed deduction under section 80G at 50% of the amount donated. The AO rejected the claim, but the Tribunal held that since valid donation receipts were produced, deduction under section 80G was allowable. (AYs. 2018-19 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Deduction of 50% of CSR expenses-Receipts produced-Claim allowed [S. 37(1)]<\/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-56246","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56246","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=56246"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56246\/revisions"}],"predecessor-version":[{"id":56247,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56246\/revisions\/56247"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}