https://www.taxtmi.com/caselaws?id=796172 Corporate social responsibility donations to institutions approved under section 80G remain deductible under that provision where no express exclusion applies, despite their non-deductibility as business expenditure under Explanation 2 to section 37(1). Denial solely because the payments discharge mandatory CSR obligations would create an unintended double disallowance. Interest under section 234C requires verification and recomputation of advance-tax liability. Interest on refunds under section 244A requires verification of relevant dates, including refund issuance, with additional interest to be granted if legally due. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796172 Corporate social responsibility donations to institutions approved under section 80G remain deductible under that provision where no express exclusion applies, despite their non-deductibility as business expenditure under Explanation 2 to section 37(1). Denial solely because the payments discharge mandatory CSR obligations would create an unintended double disallowance. Interest under section 234C requires verification and recomputation of advance-tax liability. Interest on refunds under section 244A requires verification of relevant dates, including refund issuance, with additional interest to be granted if legally due. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796172