https://www.taxtmi.com/caselaws?id=779895 A statutory transfer to special reserve under section 45IC of the RBI Act was treated as an appropriation of profit and not allowable as a deduction or exclusion in normal income or book profit computation, following the assessee's earlier years; the point remained against the assessee. CSR-linked donations were not barred from section 80G relief merely because they formed part of CSR spending, so eligibility depended on satisfaction of the statutory 80G conditions and the claim was allowed. A transfer to income-tax special reserve under section 36(1)(viii) was not required to be added back under section 115JB, and employees' ESI contribution paid on the next working day after a public holiday was not disallowed as delayed. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779895 A statutory transfer to special reserve under section 45IC of the RBI Act was treated as an appropriation of profit and not allowable as a deduction or exclusion in normal income or book profit computation, following the assessee's earlier years; the point remained against the assessee. CSR-linked donations were not barred from section 80G relief merely because they formed part of CSR spending, so eligibility depended on satisfaction of the statutory 80G conditions and the claim was allowed. A transfer to income-tax special reserve under section 36(1)(viii) was not required to be added back under section 115JB, and employees' ESI contribution paid on the next working day after a public holiday was not disallowed as delayed. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779895