“CSR disallowance”

Donations made as part of Corporate Social Responsibility (CSR) expenditure are eligible for deduction under Section 80G if all conditions of Section 80G are satisfied. Such expenses are not automatically disallowed merely because they are CSR expenditure, in the absence of specific amendments to Section 80G similar to those in Section 37(1).

Expenditure incurred voluntarily for Corporate Social Responsibility (CSR) purposes is not disallowed if Section 37(1) Explanation 2, which applies to statutory obligations, is not triggered. Additionally, Section 37 is prospective from AY 2015-16, making it inapplicable for AY 2013-14 disallowances.

Donations made for corporate social responsibility (CSR) expenses, if disallowed under Section 37(1), are eligible for deduction under Section 80G of the Income Tax Act.

Mandatory Corporate Social Responsibility (CSR) expenditure does not automatically justify its disallowance under Section 80G of the Income-tax Act, provided other conditions for the deduction are met. CSR expenses are not eligible for deduction as business expenditure under Section 37(1) of the Act.

Expenditure incurred on Corporate Social Responsibility (CSR) cannot be allowed as a deduction under Section 37(1) of the Income-tax Act, 1961, following Explanation 2 to Section 37(1) introduced by Finance Act No. 2 of 2014.

Deductions under Section 80G are permissible even when CSR expenditure is disallowed under Section 37(1). The Tribunal upholds the CIT(A)'s order allowing the Section 80G deduction based on prior decisions.

Expenditure incurred by a taxpayer in earning dividend income is not disallowable. Disallowance of CSR expenditure can be limited to a percentage of the total expenditure.

Corporate Social Responsibility (CSR) expenditure can be disallowed to a certain extent based on the analysis of the expenditure incurred. This case supports the partial disallowance of CSR expenditure.