Linde Global Support Services Pvt. Ltd. vs. AO, Circle-11(1), Kolkata
Parties Involved
Facts Summary
The assessee, Linde Global Support Services Pvt. Ltd., spent a sum of Rs. 12,54,000/- towards donation paid for CSR expenses in terms of the provisions of the Companies Act. The donation was made to an institution holding an exemption certificate under Section 80G of the Income Tax Act. The assessee claimed a deduction under Section 80G of the Act amounting to Rs. 6,27,000/-. However, the Assessing Officer (AO) disallowed the deduction, stating that the donation was part of CSR expenses and thus not eligible for the deduction. The assessee appealed against this order before the Income Tax Appellate Tribunal.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is eligible for deduction under Section 80G of the Act for donations made under CSR expenses?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
3 precedents cited in this judgement.
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