https://www.taxtmi.com/caselaws?id=431523 The Tribunal allowed the appeals of the assessee regarding the disallowance of Corporate Social Responsibility (CSR) expenses and interest charged under section 234A for Assessment Year 2015-16. The Tribunal held that the disallowance of CSR expenses was not justified as the assessee, a public sector undertaking, was directed by the Government of India to spend on CSR in line with national objectives. Additionally, the Tribunal ruled that the interest under section 234A was not applicable as the assessee had met the due date requirements for filing necessary documents. en-us Tue, 13 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431523 The Tribunal allowed the appeals of the assessee regarding the disallowance of Corporate Social Responsibility (CSR) expenses and interest charged under section 234A for Assessment Year 2015-16. The Tribunal held that the disallowance of CSR expenses was not justified as the assessee, a public sector undertaking, was directed by the Government of India to spend on CSR in line with national objectives. Additionally, the Tribunal ruled that the interest under section 234A was not applicable as the assessee had met the due date requirements for filing necessary documents. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431523