https://www.taxtmi.com/caselaws?id=471473 CSR expenditure disallowed in computing business income under Explanation 2 to section 37(1) may nevertheless qualify for deduction under section 80G. Section 80G operates independently under Chapter VI-A when computing total income and does not require donations to approved institutions to be voluntary. The exclusion applicable to specified CSR donations does not extend to donations made to other section 80G-approved institutions. Although CSR spending is mandatory, the taxpayer retains discretion in selecting the recipient. Eligible CSR donations supported by prescribed conditions and documentation are therefore deductible under section 80G. en-us Fri, 30 Jan 2026 00:00:00 +0530 Thu, 03 Sep 2026 17:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471473 CSR expenditure disallowed in computing business income under Explanation 2 to section 37(1) may nevertheless qualify for deduction under section 80G. Section 80G operates independently under Chapter VI-A when computing total income and does not require donations to approved institutions to be voluntary. The exclusion applicable to specified CSR donations does not extend to donations made to other section 80G-approved institutions. Although CSR spending is mandatory, the taxpayer retains discretion in selecting the recipient. Eligible CSR donations supported by prescribed conditions and documentation are therefore deductible under section 80G. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471473