Alubound Dacs India\n(P.) Ltd. v. DCIT

207 ITD 393Income Tax Appellate Tribunal#17181 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

rule 8d disallowancesection 100section 80g(1)section 80g(2)(a)section 80g(2)section 135strategic investmentcsr expendituresection 14a(2)interest on securitiesapplication of incomesection 80p(2)(a)

Judgments citing Alubound Dacs India\n(P.) Ltd. v. DCIT

JCIT OSD Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…ion 135 of Companies Act 2013, can be claimed as deduction under section 80G of the Act (except for Swachh Bharat Kosh and Clean Ganga Fund), subject to fulfillment of conditions prescribed for section 80G of the Act i.e Alubound Dacs India (P.) Ltd. v. DCIT (207 ITD 393) (Mumbai), ACG Pam Pharma Technologies (P.) Ltd. V. PCIT (176) taxmann.com 98) (Mumbai) etc. In view of the foregoing, the disallowance for the deduction towards donation u/s.80G of Act be deleted. 22. It is also stated that the facts for AY 2020-21 are more or less similar and therefore, the submissions made for AY 2019-20 will apply mutatis mut…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 14A

…ion 135 of Companies Act 2013, can be claimed as deduction under section 80G of the Act (except for Swachh Bharat Kosh and Clean Ganga Fund), subject to fulfillment of conditions prescribed for section 80G of the Act i.e Alubound Dacs India (P.) Ltd. v. DCIT (207 ITD 393) (Mumbai), ACG Pam Pharma Technologies (P.) Ltd. V. PCIT (176) taxmann.com 98) (Mumbai) etc. In view of the foregoing, the disallowance for the deduction towards donation u/s.80G of Act be deleted. 22. It is also stated that the facts for AY 2020-21 are more or less similar and therefore, the submissions made for AY 2019-20 will apply mutatis mut…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…ion 135 of Companies Act 2013, can be claimed as deduction under section 80G of the Act (except for Swachh Bharat Kosh and Clean Ganga Fund), subject to fulfillment of conditions prescribed for section 80G of the Act i.e Alubound Dacs India (P.) Ltd. v. DCIT (207 ITD 393) (Mumbai), ACG Pam Pharma Technologies (P.) Ltd. V. PCIT (176) taxmann.com 98) (Mumbai) etc. In view of the foregoing, the disallowance for the deduction towards donation u/s.80G of Act be deleted. 22. It is also stated that the facts for AY 2020-21 are more or less similar and therefore, the submissions made for AY 2019-20 will apply mutatis mut…

Hdfc Bank Limited, Mumbai vs. DCIT - 2 (3) (1), Mumbai

In the result, both the above stated appeals of the

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…ion 135 of Companies Act 2013, can be claimed as deduction under section 80G of the Act (except for Swachh Bharat Kosh and Clean Ganga Fund), subject to fulfillment of conditions prescribed for section 80G of the Act i.e Alubound Dacs India (P.) Ltd. v. DCIT (207 ITD 393) (Mumbai), ACG Pam Pharma Technologies (P.) Ltd. V. PCIT (176) taxmann.com 98) (Mumbai) etc. In view of the foregoing, the disallowance for the deduction towards donation u/s.80G of Act be deleted. 22. It is also stated that the facts for AY 2020-21 are more or less similar and therefore, the submissions made for AY 2019-20 will apply mutatis mu…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax - 2 (3) (1), Mumbai

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…ion 135 of Companies Act 2013, can be claimed as deduction under section 80G of the Act (except for Swachh Bharat Kosh and Clean Ganga Fund), subject to fulfillment of conditions prescribed for section 80G of the Act i.e Alubound Dacs India (P.) Ltd. v. DCIT (207 ITD 393) (Mumbai), ACG Pam Pharma Technologies (P.) Ltd. V. PCIT (176) taxmann.com 98) (Mumbai) etc. In view of the foregoing, the disallowance for the deduction towards donation u/s.80G of Act be deleted. 22. It is also stated that the facts for AY 2020-21 are more or less similar and therefore, the submissions made for AY 2019-20 will apply mutatis mut…

Alubound Dacs India\n(P.) Ltd. v. DCIT (207 ITD 393) — Cited in 5 Judgments | BharatTax