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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

CSR expenditure - Assessee had incurred CSR expenses to comply ...

Case Laws     Income Tax

June 13, 2018

CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business and ought to be allowed as deduction u/s 37 - amendment is prospective in nature, not applicable in the present case.

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