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    <title>CSR Spending Approved for Enhancing Local Community Conditions and Building Goodwill in Business Operation Areas.</title>
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    <description>Expenditure on CSR - expenditure was incurred in the areas where business operations of the assessee company were carried out in order to promote social economic condition of the local community living and in order to win the goodwill of the local people - Claim of expenditure allowed.</description>
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