https://www.taxtmi.com/caselaws?id=788192 Donations made to institutions meeting the statutory conditions for charitable donation deduction under Chapter VI-A remain eligible for deduction even where the same payments discharge Corporate Social Responsibility obligations and are disallowed as business expenditure under Explanation 2 to section 37(1). Explanation 2 operates to bar CSR spending as a business expense but does not expressly negate separate Chapter VI-A relief; therefore, where the donee satisfies the statutory approval and payment conditions for the Chapter VI-A deduction, the deduction must be allowed and related additions or disallowances reversed. en-us Thu, 12 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788192 Donations made to institutions meeting the statutory conditions for charitable donation deduction under Chapter VI-A remain eligible for deduction even where the same payments discharge Corporate Social Responsibility obligations and are disallowed as business expenditure under Explanation 2 to section 37(1). Explanation 2 operates to bar CSR spending as a business expense but does not expressly negate separate Chapter VI-A relief; therefore, where the donee satisfies the statutory approval and payment conditions for the Chapter VI-A deduction, the deduction must be allowed and related additions or disallowances reversed. Case-Laws Income Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788192