Deduction u/s. 80G - CSR - No specific tax exemptions have been ...

Case Laws Income Tax

December 25, 2023

Deduction u/s. 80G - CSR - No specific tax exemptions have been extended to CSR expenditure. The Finance Act, 2014 also clarifies that expenditure on CSR does not form part of business expenditure. - Thus we hold that no deduction u/s. 80G is allowable on the amount incurred for the purpose of Corporate Social Responsibility. - AT

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Deduction u/s. 80G - CSR - No specific tax exemptions have been ...

Case Laws Income Tax

December 25, 2023

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