Judgement

Voluntary donations made to the registered charitable trusts under Section 80G can be claimed as deductions, even if they are made as a part of CSR obligations.

CSR Donations to Registered Trusts Eligible for Section 80G Deduction: ITAT

The High Court dismissed all tax department appeals upholding ITAT relief and ruling that TDS on Greater Noida lease rent applies only prospectively based on earlier judicial precedents.

TDS on lease rent to Greater Noida Authority applies prospectively; HC Dismissed All Appeals

The Tribunal agreed with the contentions of the assessee, noting that once the Section 115BAB option is exercised, it stays effective for future years.

Once Section 115BAB is Opted, it Cannot be Withdrawn in Subsequent Years: ITAT

Section 80GGA deduction denied after trustee admits cash return of cheque donations with 3% commission

ITAT Upholds Disallowance Of Donations That Were Part Of Cash-return Accommodation

Approval by PCIT instead of PCCIT after three-year period held fatal to jurisdiction; assessment annulled

ITAT Quashes Reopening of Assessment Due to Invalid Sanction Under Section 151

ITAT partly allowed the assessee’s appeal by deleting Rs. 1.6 crore unsecured loan additions and restricting expense disallowance to only 20% of unverified claims.

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CSR Donations to Registered Trusts Eligible for Section 80G Deduction: ITAT

TDS on lease rent to Greater Noida Authority applies prospectively; HC Dismissed All Appeals

Once Section 115BAB is Opted, it Cannot be Withdrawn in Subsequent Years: ITAT

ITAT Upholds Disallowance Of Donations That Were Part Of Cash-return Accommodation

ITAT Quashes Reopening of Assessment Due to Invalid Sanction Under Section 151

ITAT Deletes Rs. 1.6 Crore Unsecured Loan Additions; Expense Disallowance Cut To 20%