Topic

CSR expenses

2 articlesLatest June 2026
Section 80G | CSR Donations Eligible for Tax Deduction Despite Disallowance Under Section 37(1): ITAT Delhi
|Income Tax Appellate Tribunal

Section 80G | CSR Donations Eligible for Tax Deduction Despite Disallowance Under Section 37(1): ITAT Delhi

The ITAT Delhi has ruled that corporate social responsibility (CSR) donations meeting Section 80G conditions qualify for tax deduction, rejecting the Revenue’s attempt to disallow them under Section 37(1). This clarifies that Chapter VI-A benefits are independent of business expense disallowances, protecting companies that fulfill statutory CSR obligations while seeking legitimate tax incentives.

Section 115JB MAT | CSR Expenses Non-Adjustable in Book Profit; Section 14A Disallowance Inapplicable Under MAT Regime : ITAT Ahmedabad
Case Law Analysis
|Income Tax Appellate Tribunal

Section 115JB MAT | CSR Expenses Non-Adjustable in Book Profit; Section 14A Disallowance Inapplicable Under MAT Regime : ITAT Ahmedabad

ITAT Ahmedabad rules that Corporate Social Responsibility (CSR) expenses cannot be added back to 'book profit' for Minimum Alternate Tax (MAT) calculations under Section 115JB. The tribunal also clarifies that Section 14A disallowance for exempt income does not apply when tax liability is computed under MAT, offering relief to taxpayers facing revisionary proceedings.

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