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

163 Taxmann.com 536Income Tax Appellate Tribunal2024#4926 most cited

What is Alubound Dacs India (P.) Ltd. v. DCIT authority for?

Expenditure on Corporate Social Responsibility (CSR) activities is an allowable deduction under section 80G of the Income Tax Act, provided the conditions stipulated in section 80G are met, irrespective of being part of CSR expenditure.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Alubond Dacs India (P.) Ltd. v. DCIT · section 80G · CSR expenditure · Companies Act 2013 · section 135 · allowable deduction · tax benefit

Sections most often in play

Section 37(1)Section 80GSection 135Section 143(3)Section 263Section 142(1)Section 144BSection 30

Issues it is cited on

section 80g(2)(a)section 80g(1)section 80g(2)section 135csr expendituresection 30explanation to section 37section 80g(5)(vi)application of incometax benefitsection 35section 31

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

Aia Engioneering Ltd., Ahmedabad vs. The Principal Commissioner of Income Tax, Ahmedabad-1, Ahmedabad

In the result, the appeals filed by the assessee are hereby allowed

ITA 310/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 309 & 310/Ahd/2024 Asst. Years. 2017-18 & 2018-19 AIA Engineering Ltd. Principal Commissioner 115, GVMM Estate, of Income Tax, Odhav Road, Odhav, Vs Ahmedabad-1, Ahmedabad Ahmedabad Gujarat-382415 PAN: AABCA2777J (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 09-10-2024 Date of pronouncement : 25-10-2024 आदेश/ORDER PER :…

Aia Engineering Ltd., Ahmedabad vs. The Principal Commissioner of Income Tax, Ahmedabad-1, Ahmedabad

In the result, the appeals filed by the assessee are hereby allowed

ITA 309/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 309 & 310/Ahd/2024 Asst. Years. 2017-18 & 2018-19 AIA Engineering Ltd. Principal Commissioner 115, GVMM Estate, of Income Tax, Odhav Road, Odhav, Vs Ahmedabad-1, Ahmedabad Ahmedabad Gujarat-382415 PAN: AABCA2777J (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 09-10-2024 Date of pronouncement : 25-10-2024 आदेश/ORDER PER :…

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2697/Mum/2023 (Assessment Year :2017-18) & M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House Income Tax, LTU 6A, Shanti Nagar Circle 2, Vakola Pipeline Lane World Trade Centre 1 Santacruz (East) Cuffee Parade S.O. Mumbai-400 055 Mumbai-400 005 Maharashtra PAN/GIR No.AAACA3622K (Appellant) .. (Respondent) ITA No.3063/Mum/2023 (Assessment Year :2017-18) & Dy. Commissioner of Vs. M/s. Asian Paints Limited Income Tax, LTU Asian Paints House Circle 2, 6A, Sh…

Worley India Private Limited, Mumbai vs. Principal Commission of Income Tax 2, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 554/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jun 2024AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

Section 143Section 143(3)Section 14ASection 263Section 37(1)Section 80G

…pIN THE INCOME TAX APPELLATE TRIBUNAL, “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No. 554/MUM/2024 (A.Y. 2018-19) Pr.CIT-2, Worley Services India Pvt Vs Room No.344, Ltd(Formerly Worley India . 3rd Floor, Pvtd Ltd)NewEnergyHouse, Aayakar Bhavan, RamakrishnaMandir,Road, M.K.Road, kondivita, Mumbai-400020. Andheri (East), Mumbai-400059. PAN/GIR No. AAACH0456J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by Shri.Nikhil Tiwari,Shri.Milan Kapadia & Shri.ArpitThakkar.AR Revenue by Shri.Nimesh Yadav.CIT.DR सुनवाई क" तार"ख/Date of Hearing 22.05.202…