https://www.taxtmi.com/caselaws?id=793176 CSR-linked donations are not denied deduction under section 80G merely because they were incurred to meet CSR obligations; the bar under section 80G(2) applies only to the specified statutory exclusions, and where the donation otherwise satisfies section 80G conditions, the deduction remains available. Section 14A read with Rule 8D cannot be applied when no exempt income was earned or receivable during the year; the 2022 amendment was treated as prospective. The assessee therefore obtained relief on both the CSR-related deduction claim and the section 14A disallowance, while other grounds were not pressed. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793176 CSR-linked donations are not denied deduction under section 80G merely because they were incurred to meet CSR obligations; the bar under section 80G(2) applies only to the specified statutory exclusions, and where the donation otherwise satisfies section 80G conditions, the deduction remains available. Section 14A read with Rule 8D cannot be applied when no exempt income was earned or receivable during the year; the 2022 amendment was treated as prospective. The assessee therefore obtained relief on both the CSR-related deduction claim and the section 14A disallowance, while other grounds were not pressed. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793176