Held that the expenses incurred under Corporate Social Responsibility Scheme under provisions of Companies Act are also eligible for deduction. Matter remanded. (AY. 2015-16)
Infinera India (P.) Ltd. v. Jt. CIT (2022) 194 ITD 463 (Bang.) (Trib.)
S. 80G : Donation-Expenses incurred under Corporate Social Responsibility Scheme under provisions of Companies Act are eligible for deduction-Matter remanded. [S. 37(1)]