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2019 (11) TMI 856 - AT - Income TaxCorporate Social Responsibility (CSR) expenses - expenses incurred under the directions of BPE Govt. of India requiring Companies to spend a prescribed percentage of its profits on CSR and now also made mandatory under the Companies Act - HELD THAT:- Both sides have agreed before us at the time of hearing that the dispute regarding allowability of CSR expenses is covered in favour of the assessee by aforesaid orders in assessee’s own case [2018 (4) TMI 1664 - ITAT DELHI] in identical facts and circumstances, in assessee’s favour. Neither side has brought any distinguishable facts nor circumstances to our attention to persuade us to take a view different from the view take in the aforesaid orders - Appeal of the assessee is allowed.
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