Search: charitable trust

2 results for “charitable trust”+ Section 144C(5)clear

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Section 80G12 Section 143(3)3 Section 2633 Section 143(1)(a)2 Section 1352 Deduction2

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2468/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Ritu Sharma,CIT-DR

Section 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

144C(3) r.w.s 144B of the Act is erroneous. 3. Narrating facts of the case, the ld. Counsel submitted that the assessee had incurred expenditure to the tune of Rs. 5,20,00,000/-under Corporate Social Responsibility (CSR). The assessee in its book disallowed the said expenditure. The aforesaid expenditure included some donations which were eligible for deduction

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI