德里和孟买的税务法庭允许对企业社会责任捐赠进行税前扣除。

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德里和孟买的税务法庭允许对企业社会责任捐赠进行税前扣除。

Tax tribunals in Delhi and Mumbai allow deductions for CSR donation

作者： Vasudha Mukherjee

Tax authorities had earlier argued that since CSR expenditures were mandated by law, they were not voluntary and therefore, did not qualify as donations for tax deductions

税务部门早先认为，由于社会责任支出是由法律规定的，这些支出并非自愿性质，因此不符合作为税收减免的捐赠条件。

According to a report by CSR Journal, the ruling was prompted by a case involving a company in the aluminium composite panel sheet industry. The company sought deductions for CSR-related donations un… [+299 chars]

根据CSR期刊的一份报告，这一裁决是由一起涉及铝复合面板行业公司的案件引发的。该公司寻求对企业社会责任相关的捐赠进行税收减免……[+299字符]

原文链接：Business Standard