Here Solutions India Private Limited Vs. The Deputy Commissioner of Income Tax, Circle-4(2)(1), Mumbai
Parties Involved
Facts Summary
The assessee, Here Solutions India Private Limited, is engaged in the business of providing digital map data for vehicle navigation, internet and wireless applications, and business solutions. For the assessment year 2022-23, the assessee filed its return of income on 24.11.2022, reporting a total income of Rs. 106,19,86,250/-. The assessee claimed a deduction of 50% of the donations made to various charitable institutions under section 80G of the Income-tax Act, 1961. The total CSR expenditure amounted to Rs. 2,00,86,572, out of which Rs. 1,01,17,974 was claimed as a deduction under section 80G. The Deputy Commissioner of Income Tax disallowed this deduction, leading to the present appeal.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the deduction amounting to INR 1,01,17,974 claimed under section 80G of the Act should be disallowed.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
Precedents Relied Upon
5 precedents cited in this judgement.
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