https://www.taxtmi.com/caselaws?id=375911 The Tribunal allowed the appeal filed by the assessee, rejecting the disallowance of Corporate Social Responsibility (CSR) expenses. It held that the amendment under the Companies Act 2013 was prospective and did not impact the allowability of the expenses. The alternate claim under sections 35AC and 80G became irrelevant as the expenses were already permitted under section 37(1) for the relevant assessment year. en-us Mon, 25 Feb 2019 00:00:00 +0530 Mon, 17 Apr 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375911 The Tribunal allowed the appeal filed by the assessee, rejecting the disallowance of Corporate Social Responsibility (CSR) expenses. It held that the amendment under the Companies Act 2013 was prospective and did not impact the allowability of the expenses. The alternate claim under sections 35AC and 80G became irrelevant as the expenses were already permitted under section 37(1) for the relevant assessment year. Case-Laws Income Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375911