CSR expenditure is allowable u/s 80G of IT Act - On the maxim of 'Expressio Unius Esl Exclusio Alterius'

Vivek Jalanpro badge , Last updated: 13 December 2023  
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Allowability of CSR expenditure has been sealed after Explanation 2 to Section 37(1) was inserted in the Income tax Act 1961 w.e.f. 1.4.2015. It reads as - Explanation 2- For the removal of doubts, it is hereby declared that for the purposes of sub-section (1), any expenditure incurred by an asse

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Vivek Jalan
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Category Income Tax   Report

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