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 : 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 : 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 It was highlighted that outdated informati...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 : Delhi ITAT held that donations qualifying under Section 80G do not lose eligibility merely because they form part of Corporate Soc...
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...
Explore how ITAT Kolkata ruling on Britannia Industries Ltd. CSR contributions clarifies tax deductions under Section 80G.
Explore Corporate Social Responsibility (CSR) obligations under Section 135 of the Companies Act, 2013. Learn about spending requirements, committee composition, penalties, and impact assessment.
Dive into a detailed analysis of Clairvoyant India Private Limited violation of CSR provisions under Section 135(1) & 135(5) of the Companies Act, 2013. Learn about penalties, adjudication orders, and legal implications.
Delve into the legal provisions mandating the Corporate Social Responsibility (CSR) Committee, its composition, roles, and significance in ensuring effective CSR activities.
Discover the essence of Corporate Social Responsibility (CSR) under the Companies Act, 2013, including criteria, committee duties, and repercussions for non-compliance.
Delve into CSR compliance under Section 135 of the Companies Act, 2013, covering applicability, obligations, penalties, and exemptions for businesses, with insights on implementation and impact assessment.
Learn about the e-Form CSR-1 for registering CSR activities with the Ministry of Corporate Affairs (MCA). Get insights into eligibility criteria, required documents, and the importance of CSR Registration Number.
Learn about recent amendments to CSR rules and the filing procedure for Form CSR-2, mandated by the Ministry of Corporate Affairs. Understand the applicability, requirements, and compliance process for enhancing Corporate Social Responsibility in India.
Explore the evolving role of a Company Secretary in Corporate Social Responsibility (CSR) audits. From policy formulation to program assessments, discover the multifaceted responsibilities shaping a socially responsible corporate culture.
Learn how MCA RD reduces penalty from 67.16 Lakh to 13.43 Lakh for unspent CSR fund transfer delays. Details of the case and grounds for penalty reduction.
