No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]

ITC - CSR activities - normal course of business- AAR - Taxscan

The Gujarat Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC)  available for CSR activities was excluded from normal course of business. The applicant, M/s. Adama India private limited, supplies insecticides, fungicides and herbicides. The applicant submits that as per Section 135 of the Companies Act, 2013, it has been spending the…

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