CSR expenses incurred before 01.04.2015 deductible as business expenses

Garden Reach Ship Builders & Engineers Ltd. Vs PCIT (ITAT Kolkata) The issue under consideration is whether the CSR expenses were deductible as business expenses under Section 37? ITAT states that, the Assessing Officer had called for and obtained explanation for CSR expenses incurred by the assessee. The explanation given by the assessee before the AO is extracted by it, in its reply to the Principal Commissioner of Income Tax u/s 263 of the Act. This is not a case where there was no enquiry on this issue by the A.O. It is also not a case of non-application of mind nor in the case where ...