https://www.taxtmi.com/caselaws?id=459305 CSR-funded donations may still qualify for deduction under Section 80G even though the same expenditure is not allowable as business expenditure under Section 37(1). The disallowance under Explanation 2 to Section 37(1) operates in a different field and does not control eligibility under Section 80G, which has its own statutory conditions for deduction while computing total income. The mandatory character of CSR spending does not, by itself, defeat Section 80G relief where those conditions are satisfied. On that basis, the donation was held deductible and the disallowance was deleted. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 23 May 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459305 CSR-funded donations may still qualify for deduction under Section 80G even though the same expenditure is not allowable as business expenditure under Section 37(1). The disallowance under Explanation 2 to Section 37(1) operates in a different field and does not control eligibility under Section 80G, which has its own statutory conditions for deduction while computing total income. The mandatory character of CSR spending does not, by itself, defeat Section 80G relief where those conditions are satisfied. On that basis, the donation was held deductible and the disallowance was deleted. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459305