"Memorudum explaining the provision of Finance ( No.2) Bill 2014 - Section 35 CCB - Payment to an institution for carrying out programmes on conservation of Natural Resources is eligible deduction under Section 35 CCB".
- Interpretation to above , can we consider the expenditure incurred towards paying an institution ( IIIrd Party) for conducting 'Carbon foot printing accounting through Energy Audit Study' , for own establishment / manuafacturing facility , which falls under an activity towrads conservation of Natural resources like air , water , etc.
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