Disallowance expenditure debited under the head “Can-viroment ...
CSR Expenditure Allowed as Amendment Effective from AY 2015-16 Doesn't Apply to Current Year Assessment.
February 15, 2021
Case Laws Income Tax AT
Disallowance expenditure debited under the head “Can-viroment Expenses A/c” as “Corporate Social responsibilities” expenditure - amendment being effective from assessment year 2015-16, is not applicable in the instant assessment year. - Claim allowed - AT
View Source