https://www.taxtmi.com/caselaws?id=792262 Deduction under section 80G could not be denied merely because the donation to the Prime Minister's National Relief Fund was made out of corporate social responsibility expenditure disallowed under section 37(1). Section 37(1) and section 80G operate in different fields: the former governs computation of business income, while the latter allows deduction from gross total income under Chapter VI-A. The statutory bar on CSR expenditure in section 37(1) does not extend to section 80G, and the donation did not fall within any express exclusion in section 80G. The disallowance was deleted in favour of the assessee. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792262 Deduction under section 80G could not be denied merely because the donation to the Prime Minister's National Relief Fund was made out of corporate social responsibility expenditure disallowed under section 37(1). Section 37(1) and section 80G operate in different fields: the former governs computation of business income, while the latter allows deduction from gross total income under Chapter VI-A. The statutory bar on CSR expenditure in section 37(1) does not extend to section 80G, and the donation did not fall within any express exclusion in section 80G. The disallowance was deleted in favour of the assessee. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792262