Section 37 in The Income Tax Act, 1961 [Entire Act]
expenditure incurred by an assessee on the activities relating to corporate social responsibility referred to in section 135 of the Companies
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1 - 10 of 8587 (4.02 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies ... other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies
Section 135 in The Companies Act, 2013 [Entire Act]
Section 135 in The Companies Act, 2013
135. Corporate Social Responsibility.—
(1) Every company having net worth of rupees five hundred crore or more ... five crore or more during any financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors
Section 134 in The Companies Act, 2013 [Entire Act]
details about the policy developed and implemented by the company on corporate social responsibility initiatives taken during the year; (p) in case of a listed
Moil Limited Earlier Known As Manganese ... vs The Commissioner Of Income Tax-I Nagpur on 26 April, 2017
matter to the Assessing Officer in respect of allowance of
Corporate Social Responsibility claim of the appellant - assessee ?"
2. Few facts giving rise ... claim of the assessee
for deduction in respect of the Corporate Social Responsibility, it
would be necessary to only refer to item
The Tata Power Company Limited vs Maharashtra Electricity Regulatory ... on 28 November, 2013
Disallowance of O&M expenses with respect
to Corporate Social Responsibility; and
(c) Disallowance of de-capitalization of asset.
11. Part C relates ... Disallowance of O&M expenses with respect to
Corporate Social Responsibility; and
(c) Disallowance of de-capitalization of asset.
19. According to the learned
Ntpc- Sail Power Co. Pvt. Ltd., New Delhi vs Dcit, New Delhi on 4 October, 2019
erred in confirming the disallowance
of Rs. 237.81 lacs on Corporate Social Responsibility (CSR
for Short) by AO, the CSR expenses incurred under the
directions ... Officer to allow the expenses
incurred towards corporate social responsibilityand accordingly,
expenses incurred towards corporate social responsibility incurred
prior to this date will necessarily
C I T-1 Jaipur vs M/S Green Triveni Developer on 24 October, 2017
expenditure for the
(20 of 23)
[ ITA-114/2015]
Corporate Social Responsibility. By the said query,
the assessee was directed to give a detailed note ... expenditure for the Corporate Social Responsibility
along with bifurcation of the expenses under
different heads. An exhaustive reply was submitted
by the assessee
Acit, Corporate Circle-1(2), ... vs M/S. Odisha Power Generation ... on 19 September, 2022
this ground of appeal is whether the expenditure
incurred towards corporate social responsibility can be allowed as an
expenditure. Before adverting to the facts ... applicable for the FY. 2014-15. The
relevant provisions on Corporate Social Responsibility under the Companies
Act, 2013 are extracted as under
Dcit, New Delhi vs M/S. National Seeds Corporation Ltd., ... on 4 April, 2018
disallowance of business expenses of Rs.
59,21,197 as Corporate Social Responsibility (CSR)
expenses.
(b)The learned CIT(A) erred ... confirming the disallowance of expenses of Rs. 59,21,197/- as
Corporate Social Responsibility expenses. Briefly stated the facts are
that case of the assessee