SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA
In the result, the appeal of the assessee is partly allowed
ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22
Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C
section 80G, the CSR-eligible deduction is ₹43,85,500
and the balance ₹18,500 relates to other charitable donations.
15.3 That deduction of Rs.44,07,000 is allowed u/s 80G of Income Tax Act,1961. However, the Assessing Officer (AO), following the direction of the Dispute Resolution Panel (DRP), has disallowed
