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Income Tax - Highlights / Catch Notes

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Deduction u/s 80G - CSR expenses - assessee cannot be denied the ...

Case Laws     Income Tax

May 18, 2020

Deduction u/s 80G - CSR expenses - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If assessee is denied this benefit, merely because such payment forms part of CSR, would lead to double disallowance, which is not the intention of Legislature.

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