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    <title>claiming deduction of expenditure incurred by some companies together for social activity.</title>
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    <description>Ten companies jointly funded construction of water dispensers to be donated to the government and asked whether the expenditure is deductible or qualifies as Corporate Social Responsibility; an Association of Persons was proposed but not acceptable to clients. Recorded guidance states CSR can be claimed only for expenditures specified in the Schedule to the Companies Act, 2013, and no further deduction mechanics or alternatives are provided.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=110211</link>
      <description>Ten companies jointly funded construction of water dispensers to be donated to the government and asked whether the expenditure is deductible or qualifies as Corporate Social Responsibility; an Association of Persons was proposed but not acceptable to clients. Recorded guidance states CSR can be claimed only for expenditures specified in the Schedule to the Companies Act, 2013, and no further deduction mechanics or alternatives are provided.</description>
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