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 It was highlighted that outdated informati...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 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 ...
Income Tax : The issue was whether CSR expenditure qualifies for deduction under section 80G. The Tribunal held that deduction is allowable as ...
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...
Company Law : The regulator held that non-spending of CSR amounts and failure to transfer unspent funds within timelines violates section 135. S...
Company Law : The regulator held that failure to spend CSR funds or transfer unspent amounts within statutory timelines violates sections 135(5)...
Eligibility conditions for CSR funds from CPSEs under Section 135 of Companies Act, 2013, clarified in Lok Sabha. Details on AAA ratings and fund allocation.
The Government outlines CSR’s role in energy-efficiency projects and sustainable development under the Companies Act, 2013.
ITAT Delhi resolves Cheil India Pvt. Ltd.’s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expenditures could qualify as donations if paid to approved institutions, distinct from direct CSR project costs
Learn about CSR fund utilization by Indian companies, key activities, and steps for ensuring compliance under the Companies Act, 2013.
Learn about ongoing CSR projects, the rules, time limits, unspent CSR funds, and board responsibilities for effective corporate social responsibility.
Ingeteam India Pvt Ltd faces penalty for failing to comply with CSR obligations under Section 135 of the Companies Act, 2013.
MCA amends Companies (Accounts) Rules, 2014. CSR-2 form filing for FY 2023-24 extended to December 31, 2024. Learn more about this key update.
Explore the key aspects of Corporate Social Responsibility, its applicability, compliance under Section 135, and the benefits it offers to businesses and society.
Registrar of Companies Coimbatore issues penalty order under Section 454 for CSR non-compliance by Adisankara Spinning Mills Pvt Ltd during FY 2014-15 to 2016-17.
Discover which companies qualify for CSR under the Companies Act, 2013, the scope of eligible activities, tax implications, and compliance guidelines.
