https://www.taxtmi.com/caselaws?id=796486 Corporate social responsibility expenditure disallowed as business expenditure under section 37(1) may nevertheless qualify for deduction under section 80G when the statutory conditions are met. Section 80G operates separately at the total-income computation stage under Chapter VIA, and a statutory obligation to incur CSR expenditure does not negate the voluntary character of a donation where the donor receives no reciprocal benefit. Denying section 80G relief solely because the payment formed part of CSR expenditure would create a double disallowance. The deduction is available subject to computation in accordance with law. en-us Thu, 15 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796486 Corporate social responsibility expenditure disallowed as business expenditure under section 37(1) may nevertheless qualify for deduction under section 80G when the statutory conditions are met. Section 80G operates separately at the total-income computation stage under Chapter VIA, and a statutory obligation to incur CSR expenditure does not negate the voluntary character of a donation where the donor receives no reciprocal benefit. Denying section 80G relief solely because the payment formed part of CSR expenditure would create a double disallowance. The deduction is available subject to computation in accordance with law. Case-Laws Income Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796486