TMI BlogCSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act...CSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act would not be applicable as it was with effect from the assessment year 2015-16. - Tribunal was satisfied that the CSR expenditure incurred prior to the assessment year 2015-16 are allowable as business expenditure as the same are wholly and exclusively incurred for the purpose of business. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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