Dwarikesh Sugar Industries Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- January 22, 2020
- Type:
- Advance Ruling
- Members:
- Ajay Misra, Dinesh Verma
Subject
Expenses incurred in relation to Corporate Social Responsibility (CSR) qualify as being incurred in the course of business and are eligible for ITC
Summary
Question 1:- Whether expenses incurred by the Company in order to comply with requirements of Corporate Social Responsibility (CSR) under the Companies Act, 2013 (`CSR Expenses’) qualify as being incurred in the course of business and eli…
Judgement
1) M/s Dwarikesh Sugar Industries Limited, P.O.- Medpurasultan, Najibabad, Nagina Road, Bundki, Bijnor, Uttar Pradesh- 246 762 (here in after called the applicant) is a registered assessee under GST having GSTIN: 09AABCD8192N1ZO. 2) The applicant is a company incorporated under the Companies Act, 2013 and engaged in the business of manufacture and sale of sugar and allied products. In order to com…