CSR Expenses Deductible u/s 37 of Income Tax Act; Amendment Not Applicable to Current Case.

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....CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business and ought to be allowed as deduction u/s 37 - amendment is prospective in nature, not applicable in the present case.....