Here Solutions India Private Limited Vs DCIT (ITAT Mumbai)
Case ke facts
CSR donation pe normal kharcha Section 37(1) ke tahat disallow hua, lekin company ne Section 80G ka deduction claim kiya tha.
Mudda (Issue)
Kya company Section 80G deduction pa sakti hai jab Section 37(1) ke under CSR kharcha mana nahi gaya?
Faisla (Held)
ITAT ne bola, Section 80G (ye donations ke liye hai) ke liye alag criteria hai, toh eligible donations pe deduction milega. Section 37(1) disallowance ka iska effect nahi hai.
Practical takeaway
CSR donation pe Section 80G deduction tab bhi claim karo jab Section 37(1) disallow ho. Par eligible donation hona chahiye.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-05.