https://www.taxtmi.com/caselaws?id=362066 The Tribunal ruled in favor of the assessee, emphasizing that the expenses were for CSR, not capital in nature, and were wholly and exclusively for business purposes, thus allowable under Section 37(1) of the Income Tax Act. The disallowance was deemed unwarranted, and the appeal was allowed. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362066 The Tribunal ruled in favor of the assessee, emphasizing that the expenses were for CSR, not capital in nature, and were wholly and exclusively for business purposes, thus allowable under Section 37(1) of the Income Tax Act. The disallowance was deemed unwarranted, and the appeal was allowed. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362066