Corporate Law : India transformed CSR into a statutory obligation under Section 135. This shift raises key questions on its role in governance and...
Company Law : A comprehensive guide to applicability, 2% spending rule, governance structure, compliance requirements, and penalties under Secti...
Company Law : Understand CSR obligations under Section 135, including eligibility, expenditure, and reporting. Key takeaway: Proper CSR complian...
Company Law : Explains the strict consequences for failing to meet CSR spending and transfer obligations under Section 135. Highlights how penal...
Company Law : Section 135 mandates companies above certain thresholds to spend 2% of profits on social initiatives, establish CSR committees, an...
Company Law : The issue concerns the inability to update trust details in CSR-1 registration records. It was highlighted that outdated informati...
Company Law : Public and private companies in Bihar increasingly invest in CSR, with key districts receiving substantial social development fund...
Company Law : The Ministry of Corporate Affairs confirms that CSR expenditure data for the last five years is publicly available on its CSR port...
Company Law : Government penalized companies for CSR non-compliance under the Companies Act. Details of penalties, CSR spending, and fund transf...
Company Law : Overview of proposed amendments in the Companies Act, 2013, CSR monitoring framework, and steps to ensure compliance and prevent m...
Income Tax : The ITAT held that CSR expenditure disallowed as business expenditure under Section 37(1) can still qualify for deduction under Se...
Income Tax : The issue was whether CSR expenditure disallowed under Section 37(1) can still qualify under Section 80G. The Tribunal held that b...
Income Tax : The Court held that reassessment based solely on an audit objection is invalid as it constitutes a change of opinion. It emphasize...
Income Tax : ITAT held that CSR contributions can qualify for deduction under Section 80G if conditions are met. The ruling clarifies that ther...
Income Tax : ITAT held that revision under Section 263 cannot be invoked when the Assessing Officer has already examined the issue. The ruling ...
Company Law : ROC Haryana ruled that non-transfer of unspent CSR amount within six months from the close of the financial year constituted a vio...
Company Law : ROC Kolkata penalized a company and its directors for delayed transfer of unspent CSR funds to the Swachh Bharat Kosh. The order h...
Company Law : The authority penalized the company for failing to transfer unspent CSR funds within the statutory deadline. It held that delayed ...
Company Law : The authority penalized the managing director for wrongly declaring CSR as not applicable in financial filings. It held that signa...
Company Law : The adjudicating authority penalised a company for not spending mandatory CSR funds and failing to transfer unspent amounts on tim...
The Indian Government clarifies CSR fund regulations, rejecting mandatory sector-specific spending and outlining measures for monitoring and compliance.
Read the detailed penalty order issued by the Registrar of Companies, Gujarat, Dadra & Nagar Haveli against Ganesh Green Bharat Limited under Section 135(5) of the Companies Act, 2013.
Explore how corporate social responsibility (CSR) impacts consumer behavior and purchase decisions, enhancing brand loyalty and trust in today’s ethical market.
Lantiq Communications India Pvt Ltd faces penalties for CSR non-compliance under Sections 134 and 135 of the Companies Act. Penalties for directors include ₹1,00,000 each.
Detailed analysis of ABIS Export India Pvt Ltd Vs DCIT (ITAT Raipur) case regarding CSR expenses deduction under Sec. 80G. Explore the ITAT’s decision, implications, and legal insights.
Understand Section 135 of the Companies Act, 2013 with this comprehensive guide. Learn about CSR provisions, amendment rules, and filing requirements for CSR Form CSR1.
Detailed analysis of Alubound Dacs India Private Limited vs. DCIT case before ITAT Mumbai regarding the allowance of Section 80G deduction on CSR expenditure.
Explore crucial rulings in case of Interglobe Technology Quotient Pvt Ltd vs ACIT (ITAT Delhi) regarding CSR expenditure disallowance and TDS credit allowance, along with detailed analysis.
Understand CSR expenditure regulations under Section 135 of the Companies Act, 2013. Learn about voluntary and mandatory contributions, CSR committees, policies, and more.
Workforce Logiq India Pvt Ltd faces penalties for CSR non-compliance under Section 135 of the Companies Act, 2013. Details of the adjudication order are included.
