https://www.taxtmi.com/caselaws?id=466647 Donations classified by a corporate as corporate social responsibility (CSR) expenditure retain their character as donations for tax purposes where they satisfy the statutory conditions for charitable deduction; the prohibition on treating CSR as a business expense does not, by itself, negate eligibility for donation deduction. Administrative FAQs and circulars confirm CSR is not a business deduction but do not create a statutory bar to claiming charitable deduction where conditions are met. Operatively, donations to otherwise eligible organisations remain deductible under the charitable deduction regime and the prior disallowance is reversed where statutory conditions are fulfilled. en-us Tue, 05 Nov 2024 00:00:00 +0530 Sat, 14 Feb 2026 20:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466647 Donations classified by a corporate as corporate social responsibility (CSR) expenditure retain their character as donations for tax purposes where they satisfy the statutory conditions for charitable deduction; the prohibition on treating CSR as a business expense does not, by itself, negate eligibility for donation deduction. Administrative FAQs and circulars confirm CSR is not a business deduction but do not create a statutory bar to claiming charitable deduction where conditions are met. Operatively, donations to otherwise eligible organisations remain deductible under the charitable deduction regime and the prior disallowance is reversed where statutory conditions are fulfilled. Case-Laws Income Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466647