{"id":62407,"date":"2026-07-21T17:30:10","date_gmt":"2026-07-21T12:00:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ericsson-india-global-services-p-ltd-v-dy-cit-2024-160-taxmann-com-599-2025-121-itr-89-sn-delhitrib\/"},"modified":"2026-07-21T17:30:10","modified_gmt":"2026-07-21T12:00:10","slug":"ericsson-india-global-services-p-ltd-v-dy-cit-2024-160-taxmann-com-599-2025-121-itr-89-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ericsson-india-global-services-p-ltd-v-dy-cit-2024-160-taxmann-com-599-2025-121-itr-89-sn-delhitrib\/","title":{"rendered":"Ericsson India Global Services P. Ltd. v. Dy. CIT (2024) 160 taxmann.com 599 \/ (2025) 121 ITR 89 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Corporate Social Responsibility expenditure, though not allowable as business expenditure under Explanation 2 to section 37(1), is eligible for deduction under section 80G where the donations are made to institutions registered under section 80G and the statutory conditions are fulfilled, since no corresponding restriction has been inserted in section 80G. The Tribunal accordingly directed the Assessing Officer to allow the deduction after factual verification. It was further held that the assessee was not entitled to claim a lower rate of Dividend Distribution Tax under the DTAA, the issue being covered by the Special Bench decision in <em>Total Oil India P. Ltd.<\/em> The Tribunal also held that, in view of the retrospective amendment by the Finance Act, 2022, education cess and secondary and higher education cess are not deductible under section 40(a)(ii). Levy of interest under sections 234A, 234B and 234C being consequential was upheld. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>80G: Donation-Deduction-Corporate Social Responsibility expenditure-Donation to approved institution-Allowable as deduction-Education cess-Not allowable as deduction-Dividend Distribution Tax-Not entitled to claim a lower rate of Dividend Distribution Tax under the DTAA,  [S. 37(1), Expln. 2  40(a)(ii), 115-0,  234A, 234B, 234C)<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62407","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gez","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62407","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=62407"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62407\/revisions"}],"predecessor-version":[{"id":62408,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62407\/revisions\/62408"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}