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2022 (9) TMI 1256 - HC - Income TaxDisallowance of claim of Corporate Social Responsibility ('CSR') - qualify for deduction as CSR, the expenditure must fall in one of the categories enlisted in Schedule (VII) of the Companies Act, 2013, whereas admittedly, none of the institutions to whom donations have been made by the Assessee fall in the said category - HELD THAT:- AO after examination of the record held that the said amount has not been incurred for the purpose of business and therefore does not fall within the provisions of Section 37 - ITAT after perusing the details of the expenditure incurred by the Assessee on account of CSR returned a finding that the said expenses are not in the nature of CSR. ITAT held that in fact, the payment details show that these were in fact, in the nature of charity and donations made to the third parties listed therein and therefore, the same do not merit to be claimed as an expenditure. The appellant has failed to show any infirmity in the said finding of fact of the ITAT and therefore, in our opinion question does not arise for consideration and we decline to entertain the appeal on the said question.
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