Sling Media (P.) Ltd. v. DCIT

194 ITD 1Income Tax Appellate Tribunal2022#5606 most cited

What is Sling Media (P.) Ltd. v. DCIT authority for?

Expenditure incurred on Corporate Social Responsibility (CSR) cannot be allowed as a deduction under Section 37(1) of the Income-tax Act, 1961, following Explanation 2 to Section 37(1) introduced by Finance Act No. 2 of 2014.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Sling Media (P.) Ltd. · Section 37(1) · Section 80G · CSR expenditure · disallowance of CSR expenditure · Explanation 2 to Section 37(1) · business expenditure · Finance Act No. 2 of 2014

Sections most often in play

Section 80GSection 143(3)Section 37(1)Section 32Section 135Section 144BSection 147Section 31

Issues it is cited on

section 80g(1)section 80g(2)section 135csr expendituresection 31section 33section 30section 34intangible assetssection 35deduction u/s 80iasection 32

Judgments citing Sling Media (P.) Ltd. v. DCIT

Diamond Beverages Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, appeal of the assessee is allowed

ITA 208/KOL/2022[2017-18]Status: DisposedITAT Kolkata06 Jul 2022AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

For Appellant: S. Agarwal, ACAFor Respondent: Md. Ghayas Uddin, CIT, D/R
Section 143Section 143(2)Section 263Section 263(1)Section 37Section 80G

…आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT AND SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. CIT, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 PAN : AABCD3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : S. Agarwal, ACA Revenue by : Md. Ghayas Uddin, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख /Date of Pronouncement: 06/07/2022 आदेश/O R D E R PER SHRI RAJPAL YADAV, VICE PRES…