https://www.taxtmi.com/caselaws?id=469191 CSR-related donations do not lose eligibility for deduction under Section 80G merely because they arise from CSR expenditure, where the amount was not claimed as a business deduction, had been added back in the income computation, and no specific statutory prohibition under Chapter VI-A applied. The Tribunal held that Explanation (2) to Section 37 operates only for business-income computation and does not create a blanket bar on otherwise eligible Chapter VI-A deductions. The disallowance was therefore unsustainable, and the 80G deduction was directed to be allowed. en-us Wed, 09 Oct 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469191 CSR-related donations do not lose eligibility for deduction under Section 80G merely because they arise from CSR expenditure, where the amount was not claimed as a business deduction, had been added back in the income computation, and no specific statutory prohibition under Chapter VI-A applied. The Tribunal held that Explanation (2) to Section 37 operates only for business-income computation and does not create a blanket bar on otherwise eligible Chapter VI-A deductions. The disallowance was therefore unsustainable, and the 80G deduction was directed to be allowed. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469191