JMS Mining (P.) Ltd. v. PCIT
130 Taxmann.com 118Income Tax Appellate Tribunal2021#1257 most cited
What is JMS Mining (P.) Ltd. v. PCIT authority for?
Donations made as part of Corporate Social Responsibility (CSR) expenditure are eligible for deduction under Section 80G if all conditions of Section 80G are satisfied. Such expenses are not automatically disallowed merely because they are CSR expenditure, in the absence of specific amendments to Section 80G similar to those in Section 37(1).
91
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.
Also referred to as
JMS Mining v PCIT · Section 80G deduction · CSR expenditure · Corporate Social Responsibility · donations under 80G · allowability of CSR expenses · Section 37(1) explanation · 80G conditions · ITAT Kolkata
Also reported as
190 ITD 702
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Issues it is cited on
Judgments citing JMS Mining (P.) Ltd. v. PCIT
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