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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: contributions to designated disaster and COVID relief qualify; routine wages excluded, limited ex gratia exception applies.</h1> Clarifies that CSR expenditure on COVID 19 qualifies when directed to Schedule VII categories for healthcare and disaster management; contributions to certain national disaster funds are eligible but state relief funds not listed in Schedule VII are not. Ordinary salary/wage payments to employees and casual workers during lockdown are not admissible CSR, while a one time ex gratia payment above wages for COVID 19 may qualify if the Board expressly records it and the statutory auditor certifies the treatment.

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