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CSR Expenses - Implications under GST

May 19, 2020[2020] 116 taxmann.com 661 (Article)
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In India, CSR has established its base from the theory of ‘Trusteeship’ coined by The Father of Nation, Mahatma Gandhi, whereby business houses are looked upon as trustees of the resources they draw from society and thus are required to return them back. It looks over the holistic growth & development of India.
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