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Addition of expenditure made towards Corporate Social Responsibility (CSR)...

Income Tax
15-1-2021

Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the claim mechanically even by ignoring the rule of consistency. - Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India - AO directed to delete the additions - Tri

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