#corporate social responsibility

Jharkhand High Court rules that industrial units must comply with Rule 41 of Jharkhand Building Bye-laws, 2016, ensuring dedicated parking and trauma care facilities within accessible distance. The judgment reinforces workers' and commuters' right to health under Article 21, holding authorities accountable for industrial negligence.

ITAT Mumbai has ruled that corporate social responsibility donations qualify for deduction under Section 80G of the Income Tax Act if made to an approved entity, regardless of whether the expense was claimed as a business deduction under Section 37. This clarifies that CSR spending can be treated as charitable contribution for tax purposes, opening a critical pathway for companies to optimize compliance without double-counting expenditures.

ITAT Mumbai rules that CSR donations, even if mandated under the Companies Act, qualify for deduction under Section 80G if made to eligible entities. The tribunal rejects the double disallowance argument, clarifying that statutory obligations do not negate tax benefits for compliant contributions. This ruling impacts corporate tax planning and CSR compliance strategies.

ITAT Pune rules that CSR contributions to funds like the PM Relief Fund are eligible for deduction under Section 80G of the Income Tax Act, unless specifically barred by statute. The ruling clarifies that the burden of proof lies on the revenue to demonstrate exclusion, impacting corporate tax planning and compliance for CSR expenditures.