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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>CSR expenditure excluded from business deduction under income-tax law; CSR spending not treated as allowable under s.37.</h1> The amendment adds Explanation 2 to section 37(1) declaring that expenditure incurred on corporate social responsibility activities under the Companies Act, 2013 shall not be deemed to be expenditure incurred for the purposes of business or profession and thus is excluded from deductible business expenditure; the new Explanation follows a renumbered Explanation 1 and is effective from the first day of April, 2015.

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