https://www.taxtmi.com/caselaws?id=450525 The ITAT Delhi ruled on three issues for a telecommunications services corporate entity. First, CSR donations were allowed as deductions under section 80G despite being disallowed under section 37(1), provided donee institutions are registered under section 80G and other conditions are met, following Honda Motorcycle precedent. Second, the tribunal rejected the claim for lower DDT rates under DTAA provisions versus section 115-O, following Total Oil India Special Bench decision. Third, deduction claims for Education Cess and Secondary Higher Education Cess were dismissed due to retrospective amendment under section 40(a)(ii) by Finance Act 2022, treating these as income tax components per Chambal Fertilisers SC ruling. en-us Tue, 05 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450525 The ITAT Delhi ruled on three issues for a telecommunications services corporate entity. First, CSR donations were allowed as deductions under section 80G despite being disallowed under section 37(1), provided donee institutions are registered under section 80G and other conditions are met, following Honda Motorcycle precedent. Second, the tribunal rejected the claim for lower DDT rates under DTAA provisions versus section 115-O, following Total Oil India Special Bench decision. Third, deduction claims for Education Cess and Secondary Higher Education Cess were dismissed due to retrospective amendment under section 40(a)(ii) by Finance Act 2022, treating these as income tax components per Chambal Fertilisers SC ruling. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450525