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    July 26, 2025 Notifications Income Tax
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    Income Tax

    Corporate Social Responsibility (CSR) expenditure u/s 37 -...

    Corporate Social Responsibility expenses are allowable as revenue expenditure; Supreme Court declines revenue's appeal.

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    Income TaxJanuary 4, 2024Case LawsSCH

    Corporate Social Responsibility (CSR) expenditure u/s 37 - allowable revenue expenditure or not? - ITAT allowed the claim, holding that, Explanation 2 inserted in Section 37(1) was prospective in nature - Supreme court refused to interfere into the matter - SLP of the revenue dismissed.

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