https://www.taxtmi.com/caselaws?id=473060 Corporate social responsibility donations that satisfy section 80G qualify for a charitable donation deduction even though section 37 restricts their deduction as business expenditure. The provisions concern separate deductions, and the statutory obligation to incur corporate social responsibility expenditure does not itself bar the charitable donation deduction. Judicial discipline requires authorities to follow subsisting Tribunal decisions despite pending challenges or perceived omissions in their reasoning. en-us Fri, 12 Sep 2025 00:00:00 +0530 Tue, 03 Nov 2026 15:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473060 Corporate social responsibility donations that satisfy section 80G qualify for a charitable donation deduction even though section 37 restricts their deduction as business expenditure. The provisions concern separate deductions, and the statutory obligation to incur corporate social responsibility expenditure does not itself bar the charitable donation deduction. Judicial discipline requires authorities to follow subsisting Tribunal decisions despite pending challenges or perceived omissions in their reasoning. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473060