Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CSR Donation to Gujarat CM Swachchta Nidhi Eligible for Section 80G Deduction: ITAT
The Income Tax Appellate Tribunal ruled CSR donations to Gujarat CM's Swachhata Nidhi qualify for Section 80G deductions, rejecting revenue's characterization as political donations. This precedent clarifies eligibility of contributions to government cleanliness initiatives and may encourage more corporate participation in state-led social programs.