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Income Tax - Highlights / Catch Notes

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Deduction u/s 80G - donations which formed part of the spend ...

Case Laws     Income Tax

September 12, 2023

Deduction u/s 80G - donations which formed part of the spend towards CSR - The irresistible conclusion that would flow from it is that it is not the legislative intention to bar the payments covered by section 80G(2) of the Act which were made pursuant to the CSR, and other than covered by section 80G(2)(iiihk) and (iiihl) of the Act. - AT

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