Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
section 80-IA(4) of the Act and accordingly, a notice u/s 148 of the Act was issued 21.04.2016 and served upon the assessee through Speed Post. Subsequently, statutory notices were issued and since the assessee could not furnish the details of the expenditure claimed on account of Corporate Social Responsibility (in short ‘CSR’) amounting to ₹30,52,571/-, interest