https://www.taxtmi.com/caselaws?id=361156 The ITAT set aside the disallowance of Corporate Social Responsibility expenses by the Assessing Officer, directing a re-examination to determine if the expenses were exclusively for business purposes. The introduction of explanation (2) to section 37(1) was deemed inapplicable for the relevant assessment year. The appeal by the assessee was allowed for statistical purposes, with the order pronounced on 21.03.2018. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 31 May 2018 09:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361156 The ITAT set aside the disallowance of Corporate Social Responsibility expenses by the Assessing Officer, directing a re-examination to determine if the expenses were exclusively for business purposes. The introduction of explanation (2) to section 37(1) was deemed inapplicable for the relevant assessment year. The appeal by the assessee was allowed for statistical purposes, with the order pronounced on 21.03.2018. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361156