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1. Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per...

2. Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that...

3. Disallowance of corporate social responsibility expenses - There is no dispute that the expenses in question are not incurred under the aforesaid statutory obligation....

4. Additions of CSR expenses - the amendment in section 37(1) of the Act has been introduced w.e.f. 1st April, 2015 and does not apply on the facts of the case and the...

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

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

7. Disallowance of claim of CSR expenditure - the amendment is not with retrospective effect - CSR expenditure cannot be disallowed by invoking the explanation 2 to section...

8. Corporate Social Responsibility (CSR) expenditure u/s 37 - Explanation 2 was inserted in Section 37 via Finance (No.2) Act, 2004 w.e.f. 01.04.2015. - the amendment would...

9. Corporate Social Responsibility (CSR) expenditure u/s 37 - allowable revenue expenditure or not? - ITAT allowed the claim, holding that, Explanation 2 inserted in...

10. MAT - Adjustments to book profit - Disallowance as per the clause (f) to Explanation-1 of Sec. 115JB of the Act independently - there is no mechanism provided under the...

11. Corporate Social Responsibility (“CSR”) expenses - deduction claimed u/s 80G - the CSR expenses even though not allowed under section 37 of the Act pursuant to insertion...

12. Disallowance u/s 37(1) - contribution/donation to educational institutions, trust etc. - the disallowance under Explanation 2 to Section 37(1) comes into play only when...

13. Corporate Social Responsibility - where a company is not required to appoint an independent director under sub-section (4) of section 149, it shall have in its Corporate...

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

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