CSR Expenditure Is Mandatory, Does Not Justify Disallowance

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that expenditures under corporate social responsibility (CSR) are mandatory and does not justify disallowance of these expenditures...

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Delhi , India , Rohit Jain , , Delhi Bench , Income Tax Appellate Tribunal , Income Tax Act , Anubhav Sharma , Judicial Member , Accountant Member , For Appellant ,