“CSR disallowance”

Business ExpensesSection 37Section 376 judgments

STUDDS ACCESSORIES LIMITED,FARIDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD, FARIDABAD

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR

Section 14Section 143(3)Section 144BSection 263Section 80J

submissions of the Appellant without elucidating any defect in deduction claimed under 7 section 80JJAA of the Act, suo-moto CSR disallowance claimed under section 37 of the Act, and expenditure reported in the books of accounts and ITR (refer page 8 of the appeal set), thereby, failing to demonstrate

ACIT, CIRCLE-7(1), DELHI, DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED, DELHI

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 5002/DEL/2025[2020-21]Status: DisposedITAT Delhi14 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

Section 143(2)Section 37(1)

respectfully submitted that the AO while passing the assessment order dated 13.09.2022, has duly examined the details filed in response to query issued on CSR disallowance vs 80G allowability. The details along with receipts were filed vide submissions dated 20.02.2022 A copy of the same is annexed as Annexure

DCIT, MUMBAI vs. HUBTOWN LIMITED , MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 3038/MUM/2025[2018 19]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

submission, the Ld.AO made the addition amount to Rs.3,85,25,000/- related to ‘other adjustments’, amount to Rs.10,51,45,298/- for CSR disallowance u/s 37(1) and Rs.1,35,00,000/- for unexplained money u/s 69A of the Act with the total income of the assessee. The aggrieved

HUBTOWN LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1601/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR

Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

TTEC INDIA CUSTOMER SOLUTIONS PVT. LTD.,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1026/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ttec India Customer Solutions Pr.Commissioner Of Private Limited, Ttec Ahmedabad Vs. Income Tax-3 Opp: L.J.College Vejalpur Off: Sg Road, Makarba Ahmedabad. Fatewadi Bo, Fatewadi Ahmedabad. Pan : Aaccm 1005A (Applicant) (Responent) : Shri Vishal Kabra, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/07/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Rignesh Das, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 37(1)Section 80G

filed in India. All these details were verified by the AO. The AR pointed out that the AO had made specific observations regarding the CSR disallowance and accepted the working of foreign income and tax credit after examining the supporting documents. Therefore, the PCIT’s allegation that the AO failed

AGAPPE DIAGNOSTICS LTD,MUMBAI vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE 1(1)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1870/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Sept 2022AY 2018-19

Bench: Shri. Pavan Kumar Gadale & Shri Gagan Goyalagappe Diagnostics Limited, 401. 402,Jaisingh Business Centre, Sahar Road, Andheri East, Mumbai 400099 Pan: Aacca3940Q ...Appellant Vs. Deputy Commissioner Of Income Tax- Circle – 1(1)(1), Mumbai, Room No.533, 5Th Floor, Aayakar Bhavan M.K. Road Mumbai – 400 020 ...Respondent

For Appellant: Shri.Heera Ram.ARFor Respondent: Shri.Manoj Sinha.DR

Section 135Section 143(2)Section 143(3)Section 31Section 37

expenditure wholly and exclusively for the purpose of carrying on the business or profession and disallowed ₹ 2,90,214/- as incurred in relation to CSR disallowance under section 37(1) of the Act. Further the A.O has disallowed education cess claimed of ₹ 14,00,871/- and finally assessed the total