Garden Reach Ship Builders & Engineers Ltd. Vs PCIT (ITAT Kolkata)

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Last updated: 28 November 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Kolkata heard appeals from Garden Reach Ship Builders & Engineers Ltd. concerning orders passed under Section 263 of the Income Tax Act. The Principal Commissioner of Income Tax had sought to revise assessment orders for the years 2013-14 and 2014-15, arguing that Corporate Social Responsibility (CSR) expenses were not allowable as business expenditure and that the Assessing Officer had not conducted sufficient inquiries. The assessee contended that the CSR expenses were indeed examined and allowed by the Assessing Officer during the original assessment proceedings.

Court :
ITAT Kolkata

Brief :
Both these appeals are filed by the assessee and are directed against separate orders of Ld. Principal Commissioner of Income Tax, Kolkata - 1, Kolkata passed u/s 263 of the Act 1961 (‘The Act’) dated 21.03.2018. As the issues arising in both the appeals are common, for the sake of convenience, they are heard together and disposed off by way of this common order.

Citation :
I.T.A. Nos. 1099 & 1100/Kol/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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