A company cannot claim Input Tax Credit (ITC) on CSR activities, as CSR activity expenses are not allowable under Income Tax. Hence ITC cannot be claimed. (Polycab Wires Pvt. Ltd, 2019, 24 GSTL 103, AAR KAR)
A company cannot claim Input Tax Credit (ITC) on CSR activities, as CSR activity expenses are not allowable under Income Tax. Hence ITC cannot be claimed. (Polycab Wires Pvt. Ltd, 2019, 24 GSTL 103, AAR KAR)