https://www.taxtmi.com/caselaws?id=781679 ITAT Delhi - AT dismissed the Revenue's appeal regarding eligibility for deduction under section 10AA, finding no merit in Revenue's grounds because prior bench and CIT(A) findings showed use of existing plant & machinery did not exceed the 50% threshold. On the section 80G issue, the tribunal held that CSR payments to the foundation may qualify as donations if statutory conditions are met; the claim was remitted to the AO for verification. The assessee must furnish donation receipts and 80G certificates within one month, and the AO shall verify and allow the deduction if the legal requirements are satisfied. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781679 ITAT Delhi - AT dismissed the Revenue's appeal regarding eligibility for deduction under section 10AA, finding no merit in Revenue's grounds because prior bench and CIT(A) findings showed use of existing plant & machinery did not exceed the 50% threshold. On the section 80G issue, the tribunal held that CSR payments to the foundation may qualify as donations if statutory conditions are met; the claim was remitted to the AO for verification. The assessee must furnish donation receipts and 80G certificates within one month, and the AO shall verify and allow the deduction if the legal requirements are satisfied. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781679