Deduction made to charitable institutions u/s. 80G - assessee ...
Income Tax
January 7, 2021
Deduction made to charitable institutions u/s. 80G - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If assessee is denied this benefit, merely because such payment forms part of CSR, would lead to double disallowance, which is not the intention of Legislature. - AT
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