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
disallowance to the extent of Rs. 51,74,713/- on the ground that the underlying expenditure was not in the nature of a donation, but rather a mandatory contribution towards Corporate Social
Responsibility (CSR) as specified under the Companies Act, 2013. That A.O. failed to appreciate that CSR contribution to the registered institutions is permissible under section 80G of Income