MARSH MCLENNAN GLOBAL SERVICES INDIA PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME TAX DEPT. NATIONL E- ASSESSMENT CENTRE , DELHI

Appeal is allowed

144C(13) and 144B of the Act on 27.07.2022 after making disallowance of INR 28,72,578/- being entire amount of deduction claimed by the Appellant under Section 80G of the Act. 5. Being aggrieved, the Appellant has filed the present appeal. The Ld. Authorised Representative for the Appellant appearing before us submitted that the Assessing Officer has disregarded

COLGATE-PALMOLIVE (INDIA) LIMITED ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, appeal of the assessee is allowed

charitable institutions, etc for INR 1 5,042,600/- and under section 80JJAA of the Act for employment of new employees for INR 7,667,132/-. In relation to section 80JJAA we have claimed INR 4,711,690 as deduction carry forward for AY 2016-17 (second year), INR 2,356,117 as deduction carry forward

DEUTSCHE INDIA PVT. LTD.(EARLIER KNOWN AS 'DBOI GLOBAL SERVICES PVT. LTD.),MUMBAI vs. ACIT-1(3)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for 16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

144C(1) of the Act, disagreed with the submissions of the assessee and held that under section 80G the “sums paid” need to be “donation” for the purpose of being eligible for deduction under the said section. It was further held that the amount paid by the assessee should be voluntary to become eligible for deduction under section