Tag Archives: Viterra India (P.) Ltd.

Mandatory Corporate Social Responsibility Contributions Eligible For Section 80G Deduction Independent Of Section 37 Disallowance

By | October 16, 2026

Mandatory Corporate Social Responsibility Contributions Eligible For Section 80G Deduction Independent Of Section 37 Disallowance Issue Whether the Principal Commissioner of Income Tax (PCIT) can invoke revisionary jurisdiction under Section 263 to set aside an assessment order allowing a Section 80G deduction on CSR contributions that were added back under Section 37(1). Facts CSR Expenditure… Read More »