ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI
In the result, the appeal by the Revenue is partly allowed
ITA 792/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21
Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S
For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40
…of section 80G(1) of the Act. 19. During the year, the learned Departmental Representative (“learned DR”) placed reliance upon the decision of the coordinate bench of the Tribunal in Agilent Technologies (International) Pvt. Ltd., vs. CIT reported in (2024) 205 ITD 551 (Del–Trib), and submitted that the Tribunal had disallowed the deduction claimed on CSR expenditure under section 80G of the Act. 20. In his rebuttal, the learned AR placed reliance upon the decision of another coordinate bench of the Tribunal in CIT vs. Sikka Ports and Terminals Ltd., Reported in (2025) 173 taxmann.com 366 (Mum – Trib) and subm…
