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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Addition of expenditure made towards Corporate Social ...

Income Tax

January 15, 2021

Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the claim mechanically even by ignoring the rule of consistency. - Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India - AO directed to delete the additions - AT

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