https://www.taxtmi.com/caselaws?id=468850 CSR donations disallowed as business expenditure under section 37(1) are not automatically barred from deduction under section 80G, because the two provisions operate in different fields and section 80G depends on whether the payment is an eligible donation under Chapter VI-A. The mandatory character of CSR spending under the Companies Act does not by itself defeat the deduction if the statutory conditions of section 80G are met. A separate issue on interest and fee computation was treated as requiring verification, so the assessment was to be recomputed by the assessing authority after hearing the assessee. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 22 May 2026 19:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468850 CSR donations disallowed as business expenditure under section 37(1) are not automatically barred from deduction under section 80G, because the two provisions operate in different fields and section 80G depends on whether the payment is an eligible donation under Chapter VI-A. The mandatory character of CSR spending under the Companies Act does not by itself defeat the deduction if the statutory conditions of section 80G are met. A separate issue on interest and fee computation was treated as requiring verification, so the assessment was to be recomputed by the assessing authority after hearing the assessee. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468850