https://www.taxtmi.com/caselaws?id=447406 ITAT (DELHI - AT) held that amounts spent for Corporate Social Responsibility are not allowable as deductions under section 80G. CSR obligations imposed by Companies Act, 2013 and clarified by Finance Act, 2014 are treated as non-business expenditure and are not deductible under section 37; no special tax exemption for CSR was introduced. The tribunal noted that only expenditures falling within specific deductible provisions (e.g., sections 30-36) may be allowed if conditions are met, but mandatory CSR outlays do not qualify for deduction under section 80G. en-us Fri, 22 Dec 2023 00:00:00 +0530 Thu, 11 Sep 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447406 ITAT (DELHI - AT) held that amounts spent for Corporate Social Responsibility are not allowable as deductions under section 80G. CSR obligations imposed by Companies Act, 2013 and clarified by Finance Act, 2014 are treated as non-business expenditure and are not deductible under section 37; no special tax exemption for CSR was introduced. The tribunal noted that only expenditures falling within specific deductible provisions (e.g., sections 30-36) may be allowed if conditions are met, but mandatory CSR outlays do not qualify for deduction under section 80G. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447406