American Express (India) P. Ltd. v. Pr. CIT

208 ITD 564Income Tax Appellate Tribunal2024#23699 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 80G Section 135 Section 143(3)Section 144B Section 263 Section 37(1)Section 135 of the Companies Act Section 2013

Issues it is cited on

section 135 csr expenditure section 80g section 80 section 13 section 143 company section 14 section 143(3)india interest

Judgments citing American Express (India) P. Ltd. v. Pr. CIT

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

…• ION Trading India P. Ltd vs. ACIT: 2055/Del/2022 (Del Trib.) • Agilent Technologies (International) Pvt Ltd vs. ACIT: ITA 1171/Del/2022 (Del Trib.) • Cosmo First Ltd vs. ITO, NaFAC: ITA 4176/Del/2024 (Del Trib.) • American Express (India) Pvt Ltd vs. PCIT: 208 ITD 564 (Del Trib.) • Allegis services (India) Pyt Ltd vs ACIT Bangalore: ITA No.1693/Bang/2019 (Bang Trib.) • FNF India Private Limited vs ACIT: 133 taxmann.com 251 (Bang Trib.) • Infinera India (P.) Ltd vs. JCIT: 194 ITD 463 (Bang Trib.) • Goldman Sachs Services Pvt Ltd vs JCIT: • JMS Mining (P.) Ltd vs PCIT: 130 taxmann.com 118 (Kol Trib.) • DCIT vs.…

DEUTSCHE INVESTMENTS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE- 4(2)(1), MUMBAI, MUMABI

Appeal is allowed

ITA 3764/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Oct 2025AY 2020-21

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Deutsche Investments India Pvt. Ltd. Dcit, Circle 4(2)(1) Block B1, Nirlon Knowledge Park, Off 6Th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. Pan : Aaccd1765E Appellant Respondent

For Appellant: Shri Umashankar PrasadFor Respondent: Shri Niraj Sheth

Section 143(3)Section 263Section 80G

…702 (Kolkata - Trib.), • SBI DFHI Ltd. v. ACIT [IT Appeal No. 1431 (Mum) of 2023, dated 27-6- 2023], • ACIT v. Sikka Ports and Terminals Ltd. [2025] 173 taxmann.com 366 (Mumbai - Trib.), • American Express (India) P. Ltd. v. Pr. CIT [2024] 166 taxmann.com 91/208 ITD 564 (Delhi -Trib.), • Gabriel India Ltd. (supra). 7. The summary of all the above decisions is that, only condition for claiming deduction under section 80G of the Act as per existing provisions of institute to which donation is made must have been registered under section 80G of the Act and once the conditions mentioned in section 80G are fulfilled…

MAHANSARIA ENTERPRISES PVT LTD,MUMBAI vs. PR. CIT, MUMBAI-5, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2158/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Vipul Joshi, Adv. &For Respondent: Shri Satyaprakash R. Singh, CIT-DR

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

…Ports & Terminals Limited vs. PCIT [(Ι.Τ.Α. No 1865/Mum/2024)] viii. Worley Services India Pvt Ltd. vs. PCIT [(I.T.A. No 554/Mum/2024)] ix. Sequel Logistics Private Ltd. vs. PCIT [(Ι.Τ.Α. No 1114/Ahd/2024)] x. American Express (India) P. Ltd. v. PCIT [(2024) 208 ITD 564 (Delhi - Trib.)] xi. ACIT vs. Sikka Ports and Terminals Ltd [2025] 173 taxmann.com 366 (Mumbai - Trib.)] xii. American Express (India) P. Ltd. vs. PCIT [2024] 166 taxmann.com 91 (Delhi-Trib.) 12 xiii. Interglobe Technology Quotient (P.) Ltd. vs. ACIT [2024] 163 taxmann.com 542 (Delhi-Trib.) 13. Per contra, the Ld. DR relied on the findings of t…