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Income Tax - Highlights / Catch Notes

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Deduction u/s 80G - assessee cannot be denied the benefit of ...

Income Tax

May 8, 2020

Deduction u/s 80G - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If assessee is denied this benefit, merely because such payment forms part of CSR, would lead to double disallowance, which is not the intention of Legislature.

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