High Court Allows Traffic Signal Installation Costs as Business Expense Deduction u/s 37 for CSR Efforts.

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....Installation of traffic signal - A.O. held deduction can only claimed u/s 80G - in order to discharge their CSR which also facilitates their business if the employees were to reach the place early, they thought of incurring the expenditure for installing the traffic signal - Deduction u/s 37 allowed - HC....