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Income Tax: CSR Expenses u/s 37(1) Should Be Deductible Per Companies Act Section 135.
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....Expenditure claimed by the assessee company as CSR u/s. 37(1) - the expenditure incurred by assessee on account of ‘CSR’ as envisaged u/s. 135 of the Companies Act, 2013 need to be allowed as deduction.....