https://www.taxtmi.com/caselaws?id=796887 Qualifying corporate social responsibility donations remain deductible under section 80G unless expressly excluded. Explanation 2 to section 37(1) only denies treatment of CSR expenditure as business expenditure and does not bar deductions under other provisions; the specific exclusion for contributions to Swachh Bharat Kosh and Clean Ganga Fund cannot be extended to other approved institutions. Mandatory CSR obligations do not remove the voluntary choice of a qualifying recipient. Dividend distribution tax on dividends paid to a United Kingdom holding company is limited to the 10% treaty rate under Article 11(2), and tax collected above that rate must be refunded, consistent with Article 265 of the Constitution. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796887 Qualifying corporate social responsibility donations remain deductible under section 80G unless expressly excluded. Explanation 2 to section 37(1) only denies treatment of CSR expenditure as business expenditure and does not bar deductions under other provisions; the specific exclusion for contributions to Swachh Bharat Kosh and Clean Ganga Fund cannot be extended to other approved institutions. Mandatory CSR obligations do not remove the voluntary choice of a qualifying recipient. Dividend distribution tax on dividends paid to a United Kingdom holding company is limited to the 10% treaty rate under Article 11(2), and tax collected above that rate must be refunded, consistent with Article 265 of the Constitution. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796887