TMI BlogIncome Tax: CSR Expenses u/s 37(1) Should Be Deductible Per Companies Act Section 135.Expenditure claimed by the assessee company as CSR u/s. 37(1) - the expenditure incurred by assessee on account of ‘CSR’ as envisaged u/s. 135 of the Companies Act, 2013 need to be allowed as deduction. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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