Deduction u/s 80G Allowed for CSR Expenses; Double Disallowance Contradicts Legislative Intent.

Deduction u/s 80G Allowed for CSR Expenses; Double Disallowance Contradicts Legislative Intent. https://www.taxtmi.com/highlights?id=53331 Deduction 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. en-us Fri, 08 May 2020 11:31:29 +0530 Fri, 08 May 2020 11:31:29 +0530 TaxTMI RSS Generator Deduction u/s 80G Allowed for CSR Expenses; Double Disallowance Contradicts Legislative Intent. https://www.taxtmi.com/highlights?id=53331 Deduction 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. Highlights Income Tax Fri, 08 May 2020 11:31:29 +0530 https://www.taxtmi.com/highlights?id=53331