https://www.taxtmi.com/caselaws?id=761869 Donations made to institutions approved under section 80G out of amounts earmarked for corporate social responsibility were held deductible, because Explanation 2 to section 37(1) only disallows CSR expenditure as business expenditure and does not bar deduction under other provisions. Section 80G contains an express exclusion only for donations to Swachh Bharat Kosh and Clean Ganga Fund, so that limited restriction cannot be extended to other approved charitable institutions. On a strict reading of the fiscal provisions, a contribution to an approved institution remained a donation eligible for section 80G deduction. en-us Mon, 30 Sep 2024 00:00:00 +0530 Thu, 12 Mar 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761869 Donations made to institutions approved under section 80G out of amounts earmarked for corporate social responsibility were held deductible, because Explanation 2 to section 37(1) only disallows CSR expenditure as business expenditure and does not bar deduction under other provisions. Section 80G contains an express exclusion only for donations to Swachh Bharat Kosh and Clean Ganga Fund, so that limited restriction cannot be extended to other approved charitable institutions. On a strict reading of the fiscal provisions, a contribution to an approved institution remained a donation eligible for section 80G deduction. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761869