Expenditure incurred for providing training through Apparel Training and Development center, being in the nature of Corporate Social Responsibility (‘CSR’) expenses is not allowable as a deduction, as there is no nexus between the expenditure and the objects of the business activity of the Assessee and accordingly, the same cannot be allowed as a deduction. (AY. 2009-10 to 2012-13)
Rajasthan State Industrial Development & Investment Corporation Ltd. vs. DCIT (2018) 195 TTJ 35 (Jaipur) (Trib.)
S. 37(1) : Business expenditure-Expenditure incurred for providing training through Apparel Training and Development center, being in the nature of Corporate Social Responsibility (‘CSR’) expenses is not allowable as a deduction.