Disallowance of business expenses as Corporate Social ...
Corporate Social Responsibility (CSR) expenses disallowed as business expenses u/s 37(1) from April 1, 2015.
April 7, 2018
Case Laws Income Tax AT
Disallowance of business expenses as Corporate Social Responsibility (CSR) expenses - The expenses to section 37 (1) was inserted w.e.f. 1st April, 2015 and cannot be construed as to disadvantage to the assessee in the period prior to this amendment. - AT
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