ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD
ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C
section 80G in respect of CSR expenditure incurred by the assessee company. 48. Ostensibly, the AO had disallowed the claim for deduction under section 80G in respect of CSR expenditure incurred by the assessee company, on the ground that CSR expenditure is mandatory and hence donations made therefrom cannot be regarded as voluntary. 49. On appeal, the CIT(Appeals
