https://www.taxtmi.com/caselaws?id=433032 The court condoned a 146-day delay in filing the appeal due to reasons attributed to administrative issues and the impact of the Covid-19 pandemic. Regarding the allowability of Corporate Social Responsibility (CSR) expenses under Section 37(1) of the Income Tax Act, the Tribunal's decision to allow the deduction was upheld. The court found that the CSR expenses were not capital in nature and were incurred wholly and exclusively for business purposes. The court declined to interfere with the Tribunal's order, as there was no substantial question of law for consideration, ultimately closing the appeal. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 14 Aug 2023 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433032 The court condoned a 146-day delay in filing the appeal due to reasons attributed to administrative issues and the impact of the Covid-19 pandemic. Regarding the allowability of Corporate Social Responsibility (CSR) expenses under Section 37(1) of the Income Tax Act, the Tribunal's decision to allow the deduction was upheld. The court found that the CSR expenses were not capital in nature and were incurred wholly and exclusively for business purposes. The court declined to interfere with the Tribunal's order, as there was no substantial question of law for consideration, ultimately closing the appeal. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433032