https://www.taxtmi.com/caselaws?id=795703 Corporate social responsibility expenditure and charitable donations qualify under distinct statutory regimes. Explanation 2 to Section 37(1), which denies business-expenditure deduction for CSR spending, does not apply to deductions claimed under Section 80G. Section 80G itself restricts CSR-linked donations only for specified funds, and that restriction cannot be extended to donations made to other eligible institutions without an express prohibition. Accordingly, donations to eligible institutions remain deductible under Section 80G even where they also discharge the taxpayer's CSR obligation. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795703 Corporate social responsibility expenditure and charitable donations qualify under distinct statutory regimes. Explanation 2 to Section 37(1), which denies business-expenditure deduction for CSR spending, does not apply to deductions claimed under Section 80G. Section 80G itself restricts CSR-linked donations only for specified funds, and that restriction cannot be extended to donations made to other eligible institutions without an express prohibition. Accordingly, donations to eligible institutions remain deductible under Section 80G even where they also discharge the taxpayer's CSR obligation. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795703