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    <title>2019 (11) TMI 856 - ITAT DELHI</title>
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    <description>The ITAT set aside the CIT(A)&#039;s order, directing the AO to allow the CSR expenses of Rs. 237.80 lacs under Section 37(1) of the Income Tax Act. The Tribunal relied on prior ITAT orders favoring the assessee, recognizing CSR expenses as allowable before 1.4.2015. The assessee&#039;s appeal was allowed.</description>
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      <description>The ITAT set aside the CIT(A)&#039;s order, directing the AO to allow the CSR expenses of Rs. 237.80 lacs under Section 37(1) of the Income Tax Act. The Tribunal relied on prior ITAT orders favoring the assessee, recognizing CSR expenses as allowable before 1.4.2015. The assessee&#039;s appeal was allowed.</description>
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