TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA
In the result, the appeal of the assessee is dismissed
ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19
Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]
Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)
Disallowance under Section 37(1) [Page 42, Para 8.2]: The Ld. CIT(A) noted that CSR expenditure is a mandatory statutory obligation under Section 135 of the Companies Act,
2013 and cannot be considered as business expenditure under Section 37(1) of the Income Tax Act, 1961. This position is
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explicitly clarified in Explanation 2
