Home Highlights May 2019 Year 2019 This

You may also like:

1. CSR Policy - Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended.

2. COVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) - Circular

3. Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018

4. Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016 - Notification

5. Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate...

6. CSR Committees without an Independent director if not covered u/s 149(4) - Rule 5 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 as amended.

7. Extension of Tenure of High Level Committee on Corporate Social Responsibility - 2018

8. Corporate Social Responsibility - Central Government may prescribe sums which shall not be included for calculating 'net profit' of a company - Section 135 of the...

9. Companies, while undertaking Corporate Social Responsibility activities under provision of Companies Act, 2013, shall not contravene any other prevailing laws of the...

10. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

11. Input Tax Credit - inputs and input services procured by the appellant, in order to undertake the mandatory CSR activities as required under the Companies Act, 2013 -...

12. Disallowance of Corporate Social Responsibility (CSR) - Explanation 2 inserted in the section 37 (1) w.e.f. 01/04/15 and is prospective in nature.

13. CENVAT Credit - participation of officers in workshop for Corporate Social Responsibility (CSR) - Such workshops do help the officers in better management of the...

14. Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will...

15. Deduction u/s. 80G - CSR - No specific tax exemptions have been extended to CSR expenditure. The Finance Act, 2014 also clarifies that expenditure on CSR does not form...