https://www.taxtmi.com/highlights?id=48992 Disallowance u/s 37(1) - contribution/donation to educational institutions, trust etc. - the disallowance under Explanation 2 to Section 37(1) comes into play only when expenses incurred for discharge of CSR as statutory obligation not on voluntary basis - the correct test should be of commercial expediency and not whether the payment was compulsory for the assessee to make or not - duly allowable en-us Thu, 29 Aug 2019 17:08:07 +0530 Thu, 29 Aug 2019 17:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48992 Disallowance u/s 37(1) - contribution/donation to educational institutions, trust etc. - the disallowance under Explanation 2 to Section 37(1) comes into play only when expenses incurred for discharge of CSR as statutory obligation not on voluntary basis - the correct test should be of commercial expediency and not whether the payment was compulsory for the assessee to make or not - duly allowable Highlights Income Tax Thu, 29 Aug 2019 17:08:07 +0530 https://www.taxtmi.com/highlights?id=48992