L&T Finance Ltd. v. DCIT

167 Taxmann.com 503Income Tax Appellate Tribunal2024#4910 most cited

What is L&T Finance Ltd. v. DCIT authority for?

Contributions made by a company for Corporate Social Responsibility (CSR) to a registered charitable institution can be treated as akin to corpus donations, potentially allowing for deduction under Section 80G of the Income Tax Act, provided other conditions are met.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

L&T Finance Ltd v DCIT · Section 80G · CSR expenditure · deduction for donations · corpus donations · registered charitable institution · Section 11(1)(d)

Sections most often in play

Section 80GSection 135Section 37(1)Section 14ASection 37Section 115JBSection 143(3)Section 143(1)

Issues it is cited on

section 135csr expendituresection 80g(2)(a)section 92basection 80ia(8)section 35(1)(i)explanation to section 37section 80g(2)section 11(1)(d)tax benefitsection 92fweighted deduction

Judgments citing L&T Finance Ltd. v. DCIT

Pcbl Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2034/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-2021

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Dana Anand India Private Limited, Pune vs. DCIT, Akurdi, Pune

ITA 1571/PUN/2024[2020-21]Status: DisposedITAT Pune04 Apr 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri R D OnkarFor Respondent: Shri Ramnath P Murkunde
Section 143(1)(a)Section 143(3)Section 154Section 37Section 37(1)Section 41Section 41(1)Section 80ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1571/PUN/2024 Assessment year : 2020-21 Dana Anand India Pvt. Ltd. 29 Milestone, Pune Nashik Highway, Kuruli B.O., Kuruli – 410501 Maharashtra Vs. DCIT, Akurdi, Pune PAN: AAECS1869C (Appellant) (Respondent) Assessee by : Shri R D Onkar Department by : Shri Ramnath P Murkunde Date of hearing : 03-04-2025 Date of pronouncement : 04-04-2025 ORDER PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 13.06.2024 of the Assessing Officer…

ACIT-3(3)(1), Mumbai vs. Sikka Ports and Terminals Limited, Mumbai

Accordingly the grounds raised by the revenue contending these two issues are dismissed

ITA 3047/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Dec 2024AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nimesh Vora & MokshaFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 115JSection 135Section 14ASection 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3047/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 3755/Mum/2023 (Assessment Year: 2020-21) ACIT-3(3)(1), Sikka Ports and Terminals Ltd. 3rd Floor, Maker Chambers IV, Room No. 522, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. 222, Nariman Point, Mumbai-400021. PAN: AABCR3878B Appellant) : Respondent) Appellant /Assessee by : Shri Nimesh Vora & Moksha Mehta, AR Revenue / Respondent by : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing : 12.12.2024 Date of Pronouncement : 30.12.2024 O R D E R Per Padma…

DCIT 3(3)(1), Mumbai vs. Sikka Ports and Terminal Limited, Mumbai

Accordingly the grounds raised by the revenue contending these two issues are dismissed

ITA 3755/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Dec 2024AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nimesh Vora & MokshaFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 115JSection 135Section 14ASection 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3047/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 3755/Mum/2023 (Assessment Year: 2020-21) ACIT-3(3)(1), Sikka Ports and Terminals Ltd. 3rd Floor, Maker Chambers IV, Room No. 522, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. 222, Nariman Point, Mumbai-400021. PAN: AABCR3878B Appellant) : Respondent) Appellant /Assessee by : Shri Nimesh Vora & Moksha Mehta, AR Revenue / Respondent by : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing : 12.12.2024 Date of Pronouncement : 30.12.2024 O R D E R Per Padma…

L&T Finance Ltd. v. DCIT (167 Taxmann.com 503) — Cited in 24 Judgments | BharatTax