Company Law : New MCA amendments permit companies to deploy a portion of CSR funds through Zero Coupon Zero Principal instruments listed on the ...
Corporate Law : The article questions whether tree-planting claims linked to IPL dot balls are supported by verifiable evidence. It highlights the...
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 : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...
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 It was highlighted that outdated informati...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...
Income Tax : ITAT Mumbai held that eligible CSR donations qualify for Section 80G deduction if statutory conditions are met, despite disallowan...
Income Tax : The ITAT held that depreciation on goodwill arising from amalgamation could not be disallowed in subsequent years after it had bee...
Income Tax : ITAT Delhi held that donations forming part of CSR expenditure are eligible for deduction under Section 80G if the statutory condi...
Income Tax : The ITAT held that foreign exchange gains arising from realization of export proceeds from services rendered to associated enterpr...
Income Tax : The Tribunal noted that donations to Swachh Bharat Kosh and Clean Ganga Fund made towards CSR obligations are specifically exclude...
Company Law : ROC Cuttack held that responsibility for inaccurate information in e-forms rests with the authorised signatory and certifying prof...
Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...
Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...
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...
Unlock the world of Corporate Social Responsibility (CSR) with a detailed analysis and FAQs. Learn what CSR entails, its benefits, and how it aligns with the Companies Act, 2013. Explore CSR committee functions, spending requirements, penalties for non-compliance, and more. Get insights into CSR activities, applicability, and examples from industry leaders like Starbucks. Stay informed with expert advice from Adv Rajbir Singh – IGTM Tax Advisory.
Description: Read the analysis of the GST Advance Ruling (AAR) regarding the eligibility of input tax credit (ITC) for the GST paid on CSR activities by Shriram Pistons and Rings Limited. Explore the ruling’s interpretation of Section 16(1) of the CGST Act, the applicability of ITC, and the implications for businesses.
Unlock the potential of Corporate Social Responsibility (CSR) as a unique method for organizations to give back to society. Explore the legal obligations under the Companies Act, 2013, and discover how CSR activities enhance brand image, contribute to societal well-being, and create a positive impact. Dive into the details of CSR Committee formation, policy formulation, and the various activities that qualify for CSR expenditure. Embrace CSR as a powerful tool for fostering sustainable development and achieving societal goals.
Understanding of social enterprises under SEBI ICDR Regulations, exploring their characteristics, unique features, and eligibility criteria as per these pivotal norms.
Explore the harmonious interplay of Corporate Social Responsibility (CSR), Sustainable Development Goals (SDGs), and Social Audit Standards for global sustainable growth. Learn about CSR mandates, SDG contributions, and Social Audit guidelines, with a focus on achieving sustainable development by 2030. Align your business strategies with these interconnected approaches for societal betterment.
Explore the evolution and current status of Corporate Social Responsibility (CSR) in India. Learn about its history, key provisions, and recent amendments in the Companies Act. Understand the impact of CSR on various sectors, trends in CSR expenditure, and the significance of the Social Stock Exchange. Stay informed about the latest developments and regulations in CSR for effective corporate engagement in social responsibility.
A Social Stock Exchange (SSE) is a platform or marketplace where social enterprises and organizations that generate positive social and environmental impact can raise capital through the issuance of securities.
This article will delve into the annual action plan of CSR in India as outlined by the Companies Act 2013. It will explore the key provisions of the Act, emphasize the significance of strategic planning, examine eligible activities, and provide insights into implementing effective CSR initiatives to maximize their impact.
Corporate Social Responsibility (CSR) has emerged as a critical element of business operations in India, encompassing a range of initiatives aimed at enhancing the positive influence of businesses on society and the environment.
KMPs who did not hold Board positions would not be liable under section 135. But all the directors as on that relevant date would be liable on account of the failure to discharge an obligation cast upon them by the law.
