Provisions of section 40(a)(ia) are attracted only if expenses are claimed in profit and loss account and not when the same are capitalized
Taxation of Income Surrendered in survey & relevant Head of income applicable to such surrendered income
If the company satisfies the condition, the claim for deduction of CSR expenses u/s 80G of the Act is to be allowed
CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices