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CSR Donations Qualify for Tax Deductions u/s 80G, Except for Specified Exceptions.

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Full Text of the Document

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....Deduction u/s 80G - donations which formed part of the spend towards CSR - The irresistible conclusion that would flow from it is that it is not the legislative intention to bar the payments covered by section 80G(2) of the Act which were made pursuant to the CSR, and other than covered by section 80G(2)(iiihk) and (iiihl) of the Act. - AT....

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