BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

3. That the appellant states that in the present case an amount of Rs.30,52,571/- was debited in Profit & Loss Account under the head Other Expenses on account of corporate social responsibility. The said expenditure was claimed in Financial Year 2011-12 corresponding to Assessment Year 2012-13. 4. That the appellant states that Explanation (2) of sub-Section

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes