2019 (8) TMI 1642

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....LE, J. This appeal by the assessee is directed against the order dated 06.10.2016 passed by the CIT(A)-12, New Delhi in relation to assessment year 2013-14 on the following grounds:- 1. "That on the facts and in the circumstances of the case and in law the Learned Commissioner of Income Tax (Appeal) erred in dismissing the appeal of appellant company and retaining disallowance of Rs. 1....

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....-. The Assessing Officer made disallowance of expenses incurred on account of Corporate Social Responsibility Expenses amounting to Rs. 19,66,901/- and disallowance of sales promotions amounting to Rs. 1,46,894/-. Thus, the Assessing Officer assessed the income of the assessee at Rs. 9,38,97,260/-. 3. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(....

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....ecent months. The Ld. AR submitted that these expenditure was related to promotion & spreading awareness about sustainability and environmentally friendliness of metal packaging is increasingly important to the canmaking industry. The assessee through its Canvironment Week Campaign has been providing a lead in this goal and raising awareness of the importance of recycling which have direct nexus w....

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....s 37(1) of the Act by holding that such expenses can be held to be expanded wholly and exclusively for the purpose of business u/s 37(1) of the Act. 17. In this case, the assessee claimed expenditure of Rs. 15,22,874/- under the head 'Can-viroment Week' expenses having details as under:- Date of voucher Nature of expenses Amount 14.07.2011 Website expenses 27,575 08.12.2011....