As per section 37 of the Income tax act 1961 , CSR expenditure are not allowed as deduction from profit , however you Can go through certain Case laws.
AMT is tax computed on the adjusted total income of the Non corporate entities . @ 18.5 %
( refer section 115 JC of the income tax act )
Why sometimes inventory of raw materials are valued at replacement cost??
I remember , I had answered this question earlier please check .
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