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Documents citing M/S.Hll Lifecare Ltd(Previously Known ... vs The Acit, Trivandrum on 23 November, 2017

M/S.Kollam Royal Park Hotel & Resorts P> ... vs The Acit, Circle-1,, Kollam on 13 November, 2019

v) ITAT, Cochin Bench in the case of HLL Life Care Limited vs. ACIT, Trivandrum in ITA Nos.30 to 32/Coch/2016 (order dated 23/11/2017) had held that there could no disallowance u/s. 14A when there was no exempt 6 I.T.A. No.268/Coch/2019 income claimed by the assessee.

Income Tax Appellate Tribunal - Cochin Cites 12 - Cited by 0 - Full Document

Addl. Cit, Special Range-7, New Delhi vs Rites Ltd., Gurgaon on 12 January, 2021

18. Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India and identical issue has been decided by the coordinate Bench of the Tribunal in case of M/s. HLL Lifecare Ltd. vs. ACIT in ITA No.123/Coch/2017 for AY 2012-13 order dated 11.06.2018 by returning following findings :-

Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 0 - Full Document

Rites Ltd., New Delhi vs Addl. Cit, Special Range-7, New Delhi on 2 March, 2021

"9.5 The CSR expenses has been incurred as per the directions of Government of India. The Hon'ble Kerala High Court in the case of Travancore Titanium Products Ltd. (supra) had held that a Government Undertaking is duty bound to comply with Governmental orders. The relevant findings of the Hon'ble jurisdictional High Court reads as follows :-

Income Tax Appellate Tribunal - Delhi Cites 10 - Cited by 1 - Full Document

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M/S.Kollam Royal Park Hotel & Resorts P> ... vs The Acit, Circle-1,, Kollam on 13 November, 2019

Addl. Cit, Special Range-7, New Delhi vs Rites Ltd., Gurgaon on 12 January, 2021

Rites Ltd., New Delhi vs Addl. Cit, Special Range-7, New Delhi on 2 March, 2021