https://www.taxtmi.com/caselaws?id=467337 Payments made as corporate social responsibility (CSR) expenditure are not automatically excluded from Chapter VIA donations relief; where donations satisfy the statutory conditions for charitable-donation deductions, they remain claimable notwithstanding prior disallowance as a business expense under Explanation 2 to section 37(1). The analysis distinguishes computation stages for business income and Chapter VIA deductions, warns against double disallowance, and requires the tax officer to verify factual and documentary compliance with the conditions for the donation deduction before denying relief. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 12 Mar 2026 15:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467337 Payments made as corporate social responsibility (CSR) expenditure are not automatically excluded from Chapter VIA donations relief; where donations satisfy the statutory conditions for charitable-donation deductions, they remain claimable notwithstanding prior disallowance as a business expense under Explanation 2 to section 37(1). The analysis distinguishes computation stages for business income and Chapter VIA deductions, warns against double disallowance, and requires the tax officer to verify factual and documentary compliance with the conditions for the donation deduction before denying relief. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467337