Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation.

Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation. https://www.taxtmi.com/highlights?id=56331 Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the claim mechanically even by ignoring the rule of consistency. - Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India - AO directed to delete the additions - AT en-us Fri, 15 Jan 2021 11:07:21 +0530 Fri, 15 Jan 2021 11:07:21 +0530 TaxTMI RSS Generator Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation. https://www.taxtmi.com/highlights?id=56331 Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the claim mechanically even by ignoring the rule of consistency. - Moreover, CSR expenses have been incurred by the assessee on the direction of the Government of India - AO directed to delete the additions - AT Highlights Income Tax Fri, 15 Jan 2021 11:07:21 +0530 https://www.taxtmi.com/highlights?id=56331