{"version":"1.0","provider_name":"RNM India Blogs","provider_url":"https:\/\/www.rnm.in\/blog","author_name":"Rnm","author_url":"https:\/\/www.rnm.in\/blog\/author\/rnm\/","title":"AAR-UP holds that CSR expenses are eligible for ITC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"NTgo3tgnr5\"><a href=\"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/\">Goods and Service Tax &#8211; Filling the gaps<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/embed\/#?secret=NTgo3tgnr5\" width=\"600\" height=\"338\" title=\"&#8220;Goods and Service Tax &#8211; Filling the gaps&#8221; &#8212; RNM India Blogs\" data-secret=\"NTgo3tgnr5\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"http:\/\/www.rnm.in\/blog\/wp-content\/uploads\/2021\/04\/Goods-and-Service-Tax.jpg","thumbnail_width":2240,"thumbnail_height":1260,"description":"The Authority for Advance Ruling (AAR)-Uttar Pradesh has held that the expenses incurred by a company in order to satisfy the obligation of Corporate Social Responsibility (CSR) under the Companies Act, 2013 are eligible for Input Tax Credit (ITC) as being incurred in the course of business."}