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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Disallowance of business expenses as Corporate Social ...

Case Laws     Income Tax

April 7, 2018

Disallowance of business expenses as Corporate Social Responsibility (CSR) expenses - The expenses to section 37 (1) was inserted w.e.f. 1st April, 2015 and cannot be construed as to disadvantage to the assessee in the period prior to this amendment. - AT

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