Corporate Law : India's CSR law mandates companies to spend on social welfare. Explore genuine reasons for CSR shortfall and reasons that may seem...
Company Law : learn about corporate social responsibility under companies act 2013 ....
Income Tax : Explore corporate tax reforms expected in Union Budget 2025-26, including CSR deductions, TDS rationalization, MSME payment rules,...
Corporate Law : Explore the key challenges in conducting CSR impact assessments and solutions to ensure meaningful social contributions from corpo...
Company Law : Learn about CSR under the Companies Act, 2013, including its applicability, compliance, governance, spending requirements, and imp...
Company Law : Govt discusses proposed amendments to Companies Act, 2013 to enhance ease of business and CSR regulations, ensuring compliance and...
Company Law : Analysis of CSR compliance under the Companies Act, 2013. Details on CSR spending mandates, sectoral allocations, and state-wise e...
CA, CS, CMA : Practice questions on Social Impact Assessment & CSR Audit, covering impact analysis, principles, methods, and taxation aspects fo...
Company Law : Overview of CSR guidelines under the Companies Act, 2013, monitoring mechanisms, and lack of special provisions for local communit...
Company Law : Extend CSR support to Armed Forces, veterans, and war widows. Contributions are tax-exempt under Section 80G and managed transpare...
Income Tax : ITAT Delhi held that the expenditure incurred on CSR activities may not have direct nexus with the activities of the assessee but ...
Income Tax : ITAT Ahmedabad held that provisions of section 68 of the Income Tax Act doesn’t apply in the matter of non-utilisation of amount...
Income Tax : ITAT Delhi resolves Cheil India Pvt. Ltd.'s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expen...
Income Tax : Detailed analysis of ABIS Export India Pvt Ltd Vs DCIT (ITAT Raipur) case regarding CSR expenses deduction under Sec. 80G. Explore...
Income Tax : Detailed analysis of Alubound Dacs India Private Limited vs. DCIT case before ITAT Mumbai regarding the allowance of Section 80G d...
Company Law : Regional Director modifies CSR penalty for Clairvoyant India, waiving fines for directors, and reducing company penalty due to pro...
Company Law : Last date of filing Form CSR-2 separately on or before 31st December, 2024, (after filing Form No. AOC-4 or Form No. AOC-4-NBFC (I...
Company Law : Ingeteam India Pvt Ltd faces penalty for failing to comply with CSR obligations under Section 135 of the Companies Act, 2013....
Company Law : MCA amends Companies (Accounts) Rules, 2014. CSR-2 form filing for FY 2023-24 extended to December 31, 2024. Learn more about this...
Company Law : Registrar of Companies Coimbatore issues penalty order under Section 454 for CSR non-compliance by Adisankara Spinning Mills Pvt L...
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.
Uncover the world of Social Enterprises, Social Audit, and the Social Stock Exchange with our comprehensive 360-degree analysis. Understand the role of Social Auditors in Social Enterprises listed on the Social Stock Exchange. Learn about eligibility criteria, the emergence of the Social Stock Exchange in India, and the objectives it aims to achieve.
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.
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.
