Addition of expenditure made towards Corporate Social ...

Case Laws Income Tax

January 15, 2021

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 ...

Case Laws Income Tax

January 15, 2021

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