InterGlobe Technology Quotient P Ltd. v. ACIT

163 Taxmann.com 542High Court2024#5201 most cited

What is InterGlobe Technology Quotient P Ltd. v. ACIT authority for?

Mandatory Corporate Social Responsibility (CSR) expenditure does not automatically justify its disallowance under Section 80G of the Income-tax Act, provided other conditions for the deduction are met. CSR expenses are not eligible for deduction as business expenditure under Section 37(1) of the Act.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2024 to 2026.

Also referred to as

InterGlobe Technology Quotient · Section 80G · Section 37(1) · CSR expenditure · business expenditure · mandatory CSR · disallowance · Income Tax Act

Sections most often in play

Section 80GSection 143(3)Section 135Section 144BSection 37(1)Section 263Section 36(1)(va)Section 37
Read the full judgment

Issues it is cited on

section 80g(1)section 80g(2)(a)section 80g(2)rule 8d disallowancesection 100section 135csr expendituresection 80msection 115baasection 80jjasection 80jjaastrategic investment

Judgments citing InterGlobe Technology Quotient P Ltd. v. ACIT

ACIT-3 3 1, Mumbai vs. Jamnagar Utilities and Power Private Limited, Mumbai

ITA 4452/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Oct 2024AY 2015-16
Section 115JSection 12ASection 143(3)Section 147Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM, & SHRI RAHUL CHAUDHARY, JM Ι.Τ.Α. No.4452/Mum/2024 (Assessment Year: 2015-16) ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Churchgate, Mumbai-400020. Jamnagar Utilities and Power Pvt. Ltd., Vs. 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B Appellant) : Respondent) C.O. No.207/Mum/2024 (Assessment Year: 2015-16) Jamnagar Utilities and Power Pvt. Ltd., 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Vs. Churchgate, Mumbai-400020. Appellant) : Res…

Northern Operating Services Private Limited, Argon South Tower vs. Deputy Commissioner of Income Tax, Circle 5 (1)(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 1565/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Sept 2024AY 2020-21

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Northern Operating Services Pvt. Ltd., Vs. Dcit, 2Nd Floor Rmz Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaccn 1652 J Appellant Respondent Assessee By : Ms. Divya Motwani, Ca. Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 26.09.2024 Date Of Pronouncement : 27.09.2024

For Appellant: Ms. Divya Motwani, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 135Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 234BSection 270ASection 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2020-21 M/s. Northern Operating Services Pvt. Ltd., Vs. DCIT, 2nd Floor RMZ Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. PAN : AACCN 1652 J APPELLANT RESPONDENT Assessee by : Ms. Divya Motwani, CA. Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 26.09.2024 Date of Pronouncement : 27.09.2024 O R D E R Per George George K, Vice President: This appeal at the i…