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2019 (8) TMI 1642 - ITAT DELHIDisallowance of expenses incurred on account of Corporate Social Responsibility Expenses and disallowance of sales promotions - HELD THAT:- Assessing Officer as well as CIT(A) ignored the fact that the said expenditure was incurred relating to promotion and spreading awareness about sustainability and environmentally friendliness of metal packaging which is important to can making industry. Thus, the expenses incurred by the assessee are coming under purview of Section 37(1) of the Income Tax Act, 1961. Therefore, the appeal of the assessee is allowed.
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