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Whether input tax credit is allowed on corporate social responsibility expenses ?
TRT-2026-213
Issue Favourable to Tax Payer ?:- yes
Held - That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly, manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would.....
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