MCKINSEY GLOBAL CAPABILITIES AND SERVICES PRIVATE LIMITED (MGCS) [MGSIPL NOW MERGED WITH MGCS],HARYANA vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME-TAX OFFICER, DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5314/Del/2025 : Asstt. Year : 2018-19 Mckinsey Global Capabilities & Vs Cit(A)/Nfac, Services Pvt. Ltd. (Mckinsey Global Delhi Services India Pvt. Ltd.), 3Rd Floor, Block-Iii, Vatika Business Park, Sector-49, Sohna Road, Gurgaon-12201 (Appellant) (Respondent) Pan No. Aaccm2356G Assessee By : Sh. Nikhil Tiwari, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 15.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025–26/1077218408(1) Dated 19.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

disallowed the expenditure incurred as part of CSR Activities in accordance with provisions of section 37(1) of the Act. However, for the purpose of claiming deduction under section 80G

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

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 80G of the Act. 1.3. In other words, the controversy before the Hon'ble Bench raised vide Department Appeal narrow downs to the legal issue as to "whether the Assessee can claim 80G on the eligible expenditure and disallowed

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

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

80G of the Act amounting to Rs. 6,38,13,601/- 4. That the assessing officer erred on facts and in law in making disallowance of Rs. 6,38,13,601 on account of disallowance of deduction under section

ERICSSON INDIA GLOBAL SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-7(1), NEW DELHI

In the result, appeal is partly allowed for statistical purposes

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediaericsson India Global Vs. Dcit Services Private Ltd. Circle – 7(1) 18/17, 4Th Floor, Wea, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 Pan No. Aacce 4175 D (Appellant) (Respondent) Assessee By Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. & Shri Yishu Goel, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024

disallowed in the computation of income following section 37(1) of the Act, however, since the institutions to whom the assessee had donated the funds are eligible under section 80G

ACIT-CIRCLE-3(1), GURGAON vs. TERADATA INDIA PRIVATE LIMITED, GURGAON

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

Section 80G 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing

TERADATA INDIA PVT LTD,GRUGRAM vs. DCIT CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

Section 80G 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing

TERADATA INDIA P.LTD,GURUGRAM vs. DCIT,CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

Section 80G 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing

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

Appeal of the assessee is allowed

Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)

disallowance of CSR expenses as per Explanation 2 of section 37(1). Thus, both section 37(1) and section 80G

INTERGLOBE ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-10(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareek

Section 80G of the Act which was wrongly disallowed by the Revenue Authorities. The claim under 80G was denied on the ground

KEYSIGHT TECHNOLOGIES INDIA PRIVATE LIMITED (ACQUIRER OF IXIA TECHNOLOGIES PRIVATE LIMITED),GURGAON vs. ACIT CIRCLE 13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareekassessment Year 2016-17

Section 80G of the Act which was wrongly disallowed by the Revenue Authorities. The claim under 80G was denied on the ground

NTT COMMUNICATIONS INDIA NETWORK SERVICES PVT LTD,DELHI vs. DCIT, CIRCLE 16(1), DELHI

In the result, the appeal of the assessee is partly allowed

disallowance of CSR expenses as per\nExplanation 2 of section 37(1). Thus, both section 37(1) and section\n80G has different field to play. Further according to section\n80G(2)(a)(iiihk) and section 80G

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

disallowed on the ground of the same being contingent in nature. He further submitted that similar provision for increase in prices as at the end of the year was accepted and allowed in Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page

AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LIMITED,MANESAR, GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2020-21 Agilent Technologies Vs. Dcit, (International) Private Limited, Circle 1(1), Plot No.Cp-11, Sector 8, Imt, Gurgaon Manesar, (Haryana) Gurgaon - 122051 Aadca4115C (Appellant) (Respondent)

disallowed the same in the computation of income under section 37 of the Act. Further, to arrive at the net taxable income, the Appellant claimed INR 55,41,779, pertaining to above contribution, as deduction under section 80G

CHEIL INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2020-21 Cheil India Private Limited Vs. Dcit, Circle 4(2), 7Th Floor, Two Horizon C.R. Building, Centre, New Delhi – 2 Golf Course Road, Gurgaon, Haryana-122001 (Pan: Aaccc2299Q) (Appellant) (Respondent)

disallowance in section 37(1) and claim of deduction under section 80G of the Act. 7.5 As with regard to the reasoning

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

disallowances related to Section 14A and Section 80G.", "held": "The Tribunal held that various fees such as processing fees, upfront

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

disallowing this claim. Therefore, Ground No. 18 to 18.2 are allowed in favour of the assessee.” From the records it can be seen that the provision for the material is worked out in respect of price amendments which were already issued on 31.03.2009 which was made on the basis of actual supplied made upto the end of the year

GENPACT SERVICES LLC,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - INT TAX 1(3)(1), DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Prakash Chand Yadav\Nand\Nshri Brajesh Kumar Singh\N\Nita No. 4477/Del/2024\N[Assessment Year: 2020-21]\N\N| Genpact Services Llc,\Nplot 22A & B, Sector 18,\Nudyog Vihar,\Ngurgaon, Haryana-122002\Npan-Aaccg3353P\Nappellant\N|\Nassistant Commissioner Of Income\Ntax, Circle-International Tax-1(3)(1),\Nvs Delhi-110002\Nrespondent\N\N| Appellant By\Nshri Vishal Kalra, Adv.,\Nms. Reema Malik, Adv.& Ms.\Nsnigdha Gautam, Adv.\Nrespondent By\Nshri S.K. Jadhav, Cit Dr\N\Ndate Of Hearing\N30.07.2025\Ndate Of Pronouncement\N31.07.2025\N\Norder\N\Nper Brajesh Kumar Singh, Am,\Nthis Appeal By The Assessee Is Directed Against The Order Of The\Nassessing Officer Dated 29.07.2024 Passed U/S 143(3) R.W.S.144C(13) Of\Nthe Income Tax Act, 1961 (Hereinafter ‘The Act') In Pursuance To The\Ndirections Of Dispute Resolution Panel Dated 25.06.2024 Pertaining To\N Assessment Year 2020-21.\N2. The Relevant Facts Are That The Assessee Is An Indian Branch Office Of\Ngenpact Llc, A Usa Company. The Assessee Is A Service Provider\Nrendering Off-Shore Support Services Akin To Bpo Services, Including\Ncollections/Analytics Call Centre Services & Other Back-Office Support\Nservices To Its Aes. The Assessee Is Responsible For Rendering The\Ndesignated Bpo / Collections Services From Its Facility / Infrastructure In\Nindia. As For Assessment Year 2020-21, The Assessee Filed Its Return Of\Nincome (Roi') Declaring An Income Of Inr 20,57,10,540/- On 07.01.2021.\Nduring The Course Of Scrutiny, The Assessing Officer Made A Reference U/S\N92Ca Of The Act To The Transfer Pricing Officer (Tpo') To Determine The\Narm'S Length Price (‘Alp') In Respect Of International Transaction Entered\Ninto By The Assessee.\N2.

disallowed by the Appellant under section 37 of the\nAct while computing its income under the head 'Profits and\ngains of business or profession' but 50% of the entitled\ndonation was claimed as deduction under section 80G