Held - Thus, the running of the business of a company will be substantially impaired if they do not incur the said expenditure. Therefore, the expe.....

Held - As per Rule 4(1) above (for the period prior to 23-1-2021), the CSR activities undertaken by the company shall exclude activities undertaken.....

Held - The applicant is compulsorily required to undertake CSR activities in order to run its business and accordingly, it becomes an essential par.....

Held - In this case after availing input tax credit, the applicant disposed goods as free supply for CSR activities, Hence, the applicant is liable.....

Held - CSR is not only a holistic approach but it has integrated the core business strategy since it addresses the wellbeing of all stake holders a.....

Held - That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the .....