https://www.taxtmi.com/caselaws?id=791680 CSR-related donations do not lose eligibility for deduction under section 80G of the Income-tax Act, 1961 merely because section 37 bars deduction of CSR expenditure as business expenditure. Where the assessee claims deduction only under section 80G, and the payment is made to an approved institution satisfying the statutory conditions of that provision, the section 37 restriction does not override the independent deduction available under section 80G. On the facts recorded, no defect in compliance with section 80G was shown, so the deduction was allowable and the disallowance was not sustainable. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791680 CSR-related donations do not lose eligibility for deduction under section 80G of the Income-tax Act, 1961 merely because section 37 bars deduction of CSR expenditure as business expenditure. Where the assessee claims deduction only under section 80G, and the payment is made to an approved institution satisfying the statutory conditions of that provision, the section 37 restriction does not override the independent deduction available under section 80G. On the facts recorded, no defect in compliance with section 80G was shown, so the deduction was allowable and the disallowance was not sustainable. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791680