The Hon’ble AAR, Uttar Pradesh in the matter of M/S. Dwarikesh Sugar Industries Limited [Order No. 52, dated January 22, 2020] held that Expenses incurred towards Corporate Social Responsibility (“CSR”) by the Company in order to comply with requirements under the Companies Act, 2013 (“Companies Act”) qualify as being incurred in the course of business and therefore, eligible for Input Tax...

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