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 It was highlighted that outdated informati...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...
Mumbai ITAT rules ACG Pam Pharma’s CSR donations are eligible for Section 80G deduction, quashing PCIT’s revisional order and restoring the AO’s assessment.
ITAT Bangalore directs relief for Goldman Sachs Services, quashing TP adjustment and allowing Section 80G for CSR, citing prior judgments on secondment issues.
ITAT Mumbai quashes PCIT’s revision, confirming Dalal And Broacha Stock Broking’s Section 80G deduction on CSR expenses, citing judicial precedents.
: ITAT Bangalore rules on CSR expenditure, allowing Section 80G deductions despite Section 37 disallowance. A key decision for corporate taxation.
Mumbai ITAT rules Sikka Ports can claim Section 80G deduction for CSR donations, rejecting ‘mandatory’ argument and upholding retrospective 14A ruling.
ITAT Mumbai allows CSR expense deductions under Section 80G, clarifying limits of Explanation 2 to Section 37(1) for AY 2015-16.
India’s Companies Act mandates CSR for eligible firms, requiring 2% net profit spending on social and environmental goals. Learn about compliance, required disclosures, and impact.
Explore how corporate governance is evolving with CSR, mandated by India’s Companies Act, 2013. Learn about CSR activities, amendments and its global impact on sustainable business.
A Mumbai Tribunal ruled that CSR donations, while not business expenses, are deductible under Section 80G if made to eligible institutions, reaffirming CBDT guidance.
MCA updates CSR-1 rules effective July 14, 2025, tightening norms for CSR agencies. CA/CS/CMA certification and stricter eligibility now mandatory.
