Addition of expenditure made towards Corporate Social ...

Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation.

January 15, 2021

Case Laws Income Tax AT

Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the claim mechanically even by ignoring the rule of consistency. - Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India - AO directed to delete the additions - AT

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Addition of expenditure made towards Corporate Social ...

Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation.

January 15, 2021

Case Laws Income Tax AT

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