Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.
5 Apr 2022The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...




