Voluntary CSR Expenditure exclusively for purpose of business allowable

Agappe Diagnostics Limited Vs DCIT (ITAT Mumbai)

The sole matrix of the disputed issue envisaged by the Ld. AR that the CIT(A) has overlooked the various factors, nature of the business operations of the assessee and assumed that the expenditure claimed is part of the CSR expenditure. The Ld. AR has emphatically submitted that the claim was incurred considering the welfare measures of the company employees at the manufacturing facilities and the social and economic facilities in the locality around the units and busi

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