Savex Technologies Pvt. Ltd. Vs PCIT (ITAT Mumbai)
Case ke facts
Company ne CSR ke under kuch donations diye the. Department ne Section 263 se revision pass kiya aur Section 37(1) se disallow kiya.
Mudda (Issue)
Kya CSR donations par bhi Section 80G ka deduction milega jab Section 37(1) se disallow ho gaya ho?
Faisla (Held)
ITAT ne kaha, agar donation eligible hai to Section 80G se deduction milegi. Section 263 ka revision quash kar diya.
Practical takeaway
CSR donations dete ho to unko Section 80G ke under declare karo, sahi receipts lo. Sirf Section 37(1) ka disallowance important nahi - 80G claim ho sakti hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-09-26.