Tag: Section 36(1)(va)

ITAT Mumbai Allows Section 80G Deduction on CSR Donations; Grants Relief on Timely PF Deposits

Team Law Notify Commissions, Forums & Tribunals February 7, 2026

February 07, 2026 : The Mumbai Bench of the Income Tax Appellate Tribunal has held that Corporate Social Responsibility donations made to eligible institutions can qualify for deduction under Section 80G of the Income Tax Act, even though CSR expenditure Read more…

ITAT Delhi Upholds CPC’s Power to Disallow Delayed Employees’ PF, ESI Contributions Under Section 143(1)

Team Law Notify Commissions, Forums & Tribunals January 1, 2026

January 01, 2026 : The Delhi Bench of the Income Tax Appellate Tribunal has dismissed two appeals filed by Rational Business Corporation Private Limited for Assessment Years 2018–19 and 2019–20, reaffirming that employees’ contributions to Provident Fund and Employees’ State Read more…