Expenditure on CSR - Disallowance of 50 % of the expenditure on ...

Income Tax

December 2, 2019

Expenditure on CSR - Disallowance of 50 % of the expenditure on account of the community development donation expenses under section 37 (1) - We do not find this “just‟ reason for confirming the disallowance. - Prior to 1/4/2014 no such disallowance was provided in the law

View Source

← Previous Next →

Expenditure on CSR - Disallowance of 50 % of the expenditure on ...

Income Tax

December 2, 2019

You may also like:

Disallowance of Corporate Social Responsibility (CSR) - Explanation 2 inserted in the section 37 (1) w.e.f. 01/04/15 and is prospective in nature.

Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per...

Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that...

Claim on corporate social responsibility – Expenses incurred wholly and exclusively for the purpose of business - upliftment of the Adivasis in the locality - claim...

COVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) - Circular

CSR Policy - Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended.

Disallowance of claim of CSR expenditure - the amendment is not with retrospective effect - CSR expenditure cannot be disallowed by invoking the explanation 2 to section...

Corporate Social Responsibility (“CSR”) expenses - deduction claimed u/s 80G - the CSR expenses even though not allowed under section 37 of the Act pursuant to insertion...

Additions of CSR expenses - the amendment in section 37(1) of the Act has been introduced w.e.f. 1st April, 2015 and does not apply on the facts of the case and the...

Disallowance of business expenses as Corporate Social Responsibility (CSR) expenses - The expenses to section 37 (1) was inserted w.e.f. 1st April, 2015 and cannot be...

Quick Updates: