https://www.taxtmi.com/caselaws?id=470296 Corporate social responsibility contributions that satisfy section 80G conditions remain eligible for deduction under that independent regime, even though Explanation 2 to section 37(1) disallows such expenditure as a business deduction. The restriction on claiming mandatory CSR expenditure in computing business income cannot be imported into Chapter VI-A. Because section 80G expressly excludes only specified CSR contributions, qualifying donations to other eligible funds or institutions continue to qualify. Denial solely because the contribution was mandatory CSR would create an impermissible double disallowance. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470296 Corporate social responsibility contributions that satisfy section 80G conditions remain eligible for deduction under that independent regime, even though Explanation 2 to section 37(1) disallows such expenditure as a business deduction. The restriction on claiming mandatory CSR expenditure in computing business income cannot be imported into Chapter VI-A. Because section 80G expressly excludes only specified CSR contributions, qualifying donations to other eligible funds or institutions continue to qualify. Denial solely because the contribution was mandatory CSR would create an impermissible double disallowance. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470296